HSN Code 71123000: Articles of Natural or Cultured Pearls

HSN Code 71123000 represents Articles of Natural or Cultured Pearls under GST classification. This code helps businesses identify Articles of Natural or Cultured Pearls correctly for billing, taxation, and trade. With HSN Code 71123000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Articles of Natural or Cultured Pearls.

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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	7112	Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 8549	Ash containing precious metal or precious metal compounds	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	7112	Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 8549	Ash containing precious metal or precious metal compounds	1.5%	1.5%	3%	0%

Description of goods

Ash containing precious metal or precious metal compounds

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

7112 – Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 8549

CGST 1.5%

SGST 1.5%

IGST 3%

CESS 0%

Description of goods

Ash containing precious metal or precious metal compounds

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

CGST 1.5%

SGST 1.5%

IGST 3%

CESS 0%

HSN Code	Description
71129100	Other : Of gold, including metal clad with gold but excluding sweepings containing other precious metals
71129100	Other : Of gold, including metal clad with gold but excluding sweepings containing other precious metals
71129200	Other : Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals
71129200	Other : Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals
71129910	Other : Other : Of silver, including metal clad with silver but excluding sweepings containing other precious metals
71129910	Other : Other : Of silver, including metal clad with silver but excluding sweepings containing other precious metals
71129920	Other : Other : Sweepings containing gold or silver
71129920	Other : Other : Sweepings containing gold or silver
71129990	Other : Other : Other
71129990	Other : Other : Other

HSN Code 71129100

Other : Of gold, including metal clad with gold but excluding sweepings containing other precious metals

HSN Code 71129100

Other : Of gold, including metal clad with gold but excluding sweepings containing other precious metals

HSN Code 71129200

Other : Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals

HSN Code 71129200

Other : Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals

HSN Code 71129910

Other : Other : Of silver, including metal clad with silver but excluding sweepings containing other precious metals

HSN Code 71129910

Other : Other : Of silver, including metal clad with silver but excluding sweepings containing other precious metals

HSN Code 71129920

Other : Other : Sweepings containing gold or silver

HSN Code 71129920

Other : Other : Sweepings containing gold or silver

HSN Code 71129990

Other : Other : Other

HSN Code 71129990

Other : Other : Other

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What products are classified under HSN 71123000 ?

It includes Other Precious Metal Jewellery Components

Do e‑way bill and e‑invoice apply for Articles of Natural or Cultured Pearls?

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.

How should mixed supplies be billed when Articles of Natural or Cultured Pearls is sold with other items?

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

Does packaging or labelling change the GST for Articles of Natural or Cultured Pearls?

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.

How much GST applies to Articles of Natural or Cultured Pearls?

Under HSN 71123000, Articles of Natural or Cultured Pearls attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Articles of Natural or Cultured Pearls?

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

Important Disclaimer

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.

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