What is the GST (IGST) rate for HSN code 71011010?

HSN code 71011010 (Pearl) attracts 3% IGST under Schedule IV of the GST notification.

What is the customs duty (BCD) for HSN code 71011010?

The Basic Customs Duty (BCD) for HSN code 71011010 is 5%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 71011010 cover?

HSN code 71011010 covers Pearl. It sits under Chapter 71 – Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, in Section XIV – NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN.

What is the unit of measurement for HSN code 71011010?

The standard unit of quantity (UQC) for HSN code 71011010 is kg, as listed in the Customs Tariff.

What is the HSN code for pearls?

Natural pearls unworked are classified under 71011010 and worked under 71011020, within heading 7101.

HSN Code Finder · Product

Pearl HSN Code 7101

Q: What is the HSN code for Pearl?

The HSN code for Pearl is 71011010, classified under Chapter 71 – Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin of India's Customs Tariff (ITC-HS).

3% IGSTSchedule IV

Natural or cultured pearls are classified under HSN heading 7101, split into unworked and worked.

Search any HSN code

Heading

7101

Primary code

71011010

GST / IGST

Customs duty (BCD)

Pearl HSN codes & GST rates

The 8-digit HSN/HS codes under heading 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). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
71011010	Unworked	3%	5%
71011020	Worked	3%	10%

FTA preferential rates: 11 partner agreement(s) listed for 71011010; best preferential rate 0% via ASEAN countries; 10 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for pearl?

The HSN code for pearl is 7101 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for pearl the most common is 71011010, which attracts 3% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How pearl is classified under HSN

The HSN classification for pearl narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 712-digitNatural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
71014-digit headingPEARLS, 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
7101106-digit subheadingNatural pearls :
710110108-digit tariff itemUnworked

Section XIV — NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

GST on pearl

Pearl (HSN 7101) attracts 3% GST under GST Schedule IV. On a sale within the same state this is charged as 1.5% CGST + 1.5% SGST; on an inter-state sale or an import it is charged as a single 3% IGST. This is the rate recorded for the primary code 71011010 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported pearl

When pearl (HSN 71011010) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 5%, AIDC 5%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 3% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹8.9483. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 71011010 →

Conclusion

The HSN code for pearl is 7101 at the heading level, with 71011010 the most commonly used 8-digit tariff item (3% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.