What products are classified under HSN 71011010 ?
It includes Cultured Pearls – Worked
HSN Code 71011010 represents Natural Pearls – Unworked under GST classification. This code helps businesses identify Natural Pearls – Unworked correctly for billing, taxation, and trade. With HSN Code 71011010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Natural Pearls – Unworked.
HSN Code 71011010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | 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 | Natural pearls : Unworked | 1.5% | 1.5% | 3% | 0% |
| 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | 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 | Natural pearls : Unworked | 1.5% | 1.5% | 3% | 0% |
Description of goods
Natural pearls : Unworked
Chapter
71 – Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Sub Chapter
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
Description of goods
Natural pearls : Unworked
Chapter
71 – Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Sub Chapter
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
Natural Pearls – Unworked does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Natural pearls : Worked | |
| Natural pearls : Worked | |
| Cultured pearls : Unworked | |
| Cultured pearls : Unworked | |
| Cultured pearls : Worked | |
| Cultured pearls : Worked |
Natural pearls : Worked
Natural pearls : Worked
Cultured pearls : Unworked
Cultured pearls : Unworked
Cultured pearls : Worked
Cultured pearls : Worked
It includes Cultured Pearls – Worked
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Natural Pearls – Unworked; Nil for exempt items if applicable).
Under HSN 71011010, Natural Pearls – Unworked attracts Varies when sold in taxable form. Describe the exact form on the invoice.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.