---
title: "HSN Code for Natural or Cultured Pearls & Stones | HSN 71051000 GST Rate"
description: "Find HSN and GST Rates for 71051000 related to Natural or Cultured Pearls & Stones with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71051000/"
---

# HSN Code 71051000: Natural or Cultured Pearls & Stones

- [Section 14: Guide to HSN Section 14](https://busy.in/hsn/section-14/)
- [Chapter 71: Natural Pearls & Metals](https://busy.in/hsn/chapter-71/)
- [Sub-chapter 7105: Precious stone dust](https://busy.in/hsn/sub-chapter-7105/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of diamond | 1.5% | 1.5% | 3% | 0% |

## Frequently asked questions

### What products are classified under HSN 71051000 ?

It includes Unwrought Gold

### How should mixed supplies be billed when Natural or Cultured Pearls & Stones is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Natural or Cultured Pearls & Stones; Nil for exempt items if applicable).

### How much GST applies to Natural or Cultured Pearls & Stones?

Under HSN 71051000, Natural or Cultured Pearls & Stones attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Natural or Cultured Pearls & Stones?

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.

### Any common misclassification issue with Natural or Cultured Pearls & Stones?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Natural or Cultured Pearls & Stones?

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.

### Can we claim ITC on inputs used to trade Natural or Cultured Pearls & Stones?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.