HSN 7116: Articles of natural or cultured pearls

HSN code 7116 covers: Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed).

It is taxed at 3% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 7116 in the HSN/SAC column and 3 in the GST % column when you bill it.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.