What products are classified under HSN 71012200 ?
It includes Diamonds – Worked
HSN Code 71012200 represents Cultured Pearls – Worked under GST classification. This code helps businesses identify Cultured Pearls – Worked correctly for billing, taxation, and trade. With HSN Code 71012200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cultured Pearls – Worked.
HSN Code 71012200 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | 7101 | Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport | Cultured pearls : Worked | 1.5% | 1.5% | 3% | 0% |
| 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | 7101 | Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport | Cultured pearls : Worked | 1.5% | 1.5% | 3% | 0% |
Description of goods
Cultured pearls : Worked
Chapter
71 – Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Sub Chapter
7101 – Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
Description of goods
Cultured pearls : Worked
Chapter
71 – Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Sub Chapter
7101 – Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
Cultured Pearls – Worked does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Natural pearls : Unworked | |
| Natural pearls : Unworked | |
| Natural pearls : Worked | |
| Natural pearls : Worked | |
| Cultured pearls : Unworked | |
| Cultured pearls : Unworked |
Natural pearls : Unworked
Natural pearls : Unworked
Natural pearls : Worked
Natural pearls : Worked
Cultured pearls : Unworked
Cultured pearls : Unworked
It includes Diamonds – Worked
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cultured Pearls – Worked; Nil for exempt items if applicable).
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Under HSN 71012200, Cultured Pearls – Worked attracts Varies when sold in taxable form. Describe the exact form on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.