What products are classified under HSN 7101
It includes Natural Pearls
HSN Sub Chapter 7101 represents Natural Pearls under GST classification. This code helps businesses identify Natural Pearls correctly for billing, taxation, and trade. With HSN Sub Chapter 7101, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Natural Pearls.
GST Rate for Natural Pearls under HSN Code 7101. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 71 | 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 | 18% | 18% |
Chapter: 71
Description: 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
Following Tariff HSN code falls under Natural Pearls:
| Tariff HSN | Description |
|---|---|
| Natural pearls : Unworked | |
| Natural pearls : Unworked | |
| Natural pearls : Worked | |
| Natural pearls : Worked | |
| Cultured pearls : Unworked | |
| Cultured pearls : Unworked | |
| Cultured pearls : Worked | |
| Cultured pearls : Worked |
Natural pearls : Unworked
Natural pearls : Unworked
Natural pearls : Worked
Natural pearls : Worked
Cultured pearls : Unworked
Cultured pearls : Unworked
Cultured pearls : Worked
Cultured pearls : Worked
| Order Number | Description |
|---|---|
| M/S. House Of Marigold (AAR (Authority For Advance Ruling), Gujarat) |
M/S. House Of Marigold (AAR (Authority For Advance Ruling), Gujarat)
It includes Natural Pearls
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Use a delivery challan for sending Natural Pearls to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Natural Pearls is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part 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.