HSN Code 71011010 -- – Pearls, natural or cultured, whether or not worked or graded but not strung, mou (GST Rate 3%)

HSN Code 71011010

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 - natural pearls: unworked

HSN71011010

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 - natural pearls: unworked

3%
IGST
Schedule IV
CGST1.5%
SGST/UTGST1.5%
CessNil
Chapter: Chapter 71 -- Pearls, precious stones, metals, jewellery
Heading: 7101
Subheading: 710110
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Pearls, natural or cultured, whether or not worked or graded but not strung, mou. GST is charged at 3% (IGST for inter-state, or CGST 1.5% + SGST 1.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 3% →

Related codes from Pearls, precious stones, metals, jewellery

71011020
Pearls, natural or cultured, whether or not worked or graded but not s
3%
71012100
Pearls, natural or cultured, whether or not worked or graded but not s
3%
71012200
Pearls, natural or cultured, whether or not worked or graded but not s
3%
71021000
Diamonds, whether or not worked, but not mounted or set - unsorted
0.25%
71022110
21 diamonds, whether or not worked, but not mounted or set - industria
0.25%

Frequently asked questions

What is HSN Code 71011010?
HSN Code 71011010 is the official Harmonized System of Nomenclature code for Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 71011010?
HSN Code 71011010 attracts GST at 3% (IGST). For intra-state supplies, this is split as CGST 1.5% + SGST 1.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 71011010 belong to?
HSN Code 71011010 falls under Chapter 71 -- Pearls, precious stones, metals, jewellery of the GST tariff.
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