HSN code 71011020 is the 8-digit tariff item for natural pearls, worked, under heading 7101 and sub-heading 710110 (Chapter 71). GST is 3%: 1.5% CGST + 1.5% SGST within a state, or 3% IGST to another state. Rates as of 2026-10-21.
HSN 71011020 at a glance
| Tariff item (8 digits) | 71011020 |
|---|---|
| Heading (4 digits) | 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 |
| Sub-heading (6 digits) | 710110: Natural pearls |
| Chapter | 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin |
| Description | Natural pearls, worked |
| GST rate | 3% |
| Within the state | 1.5% CGST + 1.5% SGST (or UTGST) |
| To another state | 3% IGST |
9/2025-CT(R), Schedule IV, S. No. 1 (HSN 7101) covers "Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience..." at 3%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 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 | 3% | 1.5% + 1.5% | 9/2025-CT(R), Schedule IV, S. No. 1 |
Worked example: a ₹1,000 sale under HSN 71011020
Taxable value ₹1,000.00. Within your state: CGST ₹15.00 + SGST ₹15.00 = ₹30.00, invoice total ₹1,030.00. To a buyer in another state: IGST ₹30.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (7101) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (710110) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (71011020), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 710110
- HSN 71011010: Natural pearls, unworked (3%)
See every rate entry for the heading on the HSN 7101 page, or all Chapter 71 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).