---
title: "HSN Code for Cultured Pearls – Unworked | HSN 71012100 GST Rate"
description: "Find HSN and GST Rates for 71012100 related to Cultured Pearls – Unworked with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71012100/"
---

# HSN Code 71012100: Cultured Pearls – Unworked

- [Section 14: Guide to HSN Section 14](https://busy.in/hsn/section-14/)
- [Chapter 71: Natural Pearls & Metals](https://busy.in/hsn/chapter-71/)
- [Sub-chapter 7101: Natural Pearls](https://busy.in/hsn/sub-chapter-7101/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Cultured pearls : Unworked | 1.5% | 1.5% | 3% | 0% |

## Frequently asked questions

### What products are classified under HSN 71012100 ?

It includes Diamonds – Unworked

### Any common misclassification issue with Cultured Pearls – Unworked?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Cultured Pearls – Unworked?

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.

### How much GST applies to Cultured Pearls – Unworked?

Under HSN 71012100, Cultured Pearls – Unworked attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Cultured Pearls – Unworked?

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.

### Can we claim ITC on inputs used to trade Cultured Pearls – Unworked?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 71012100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹9 Cr (−16.18% YoY) — 0.0002% of India's total exports
- Imports: ₹107 Cr (−19.99% YoY) — 0.0018% of India's total imports
- Trade balance: −₹98 Cr (Deficit); surplus rank #10784 of 12657 HSN codes
- Share of Sub-Chapter 7101: 14.24% of its exports; import side 43.98%
- Rank within Sub-Chapter 7101: #3 of 4 by export value; import-side #1

### Key metrics

- Export CAGR: 106.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5964 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +4,028.00% in FY 2023-24
- Contribution to Sub-Ch. 7101: 14.24% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 71012100

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 7101 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7101 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.59% | 80.20 | 0.0022% | — | 57.71% | −80.09 | #9141 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +509.09% | 5.36% | 53.92 | 0.0016% | −32.77% | 38.33% | −53.25 | #7967 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −98.51% | 0.15% | 20.86 | 0.0007% | −61.31% | 49.92% | −20.85 | #9985 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +1,800.00% | 1.25% | 87.84 | 0.0019% | +321.09% | 65.64% | −87.65 | #9228 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +31.58% | 0.95% | 114.88 | 0.0020% | +30.78% | 47.60% | −114.63 | #9146 |
| FY 2023-24 | 10.32 | 0.0003% | +4,028.00% | 11.99% | 133.69 | 0.0024% | +16.37% | 50.56% | −123.37 | #5693 |
| FY 2024-25 | 8.65 | 0.0002% | −16.18% | 14.24% | 106.96 | 0.0018% | −19.99% | 43.98% | −98.31 | #5964 |

- CAGR (7-year): exports 106.98%/yr, imports 4.92%/yr (consistently Deficit)

## Key trade insights: HSN Code 71012100 export-import analysis

### Consistent export growth: 106.98% CAGR over 7 years

India's exports under HSN Code 71012100 have grown at a compound annual rate of 106.98% over 7 fiscal years, rising from ₹0.11 Crore in FY 2018-19 to ₹8.65 Crore in FY 2024-25.

### HSN Code 71012100 ranked #5964 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 71012100 ranks #5964 out of 12657 HSN codes by total export value. Within Sub-Chapter 7101, it ranks #3 of 4. By trade surplus, it ranks #10784 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 71012100 exports

The strongest single-year export movement for HSN Code 71012100 was recorded in FY 2023-24, when exports surged by 4,028.00% over the prior year.

### India records a trade deficit of ₹98.31 Crore in HSN Code 71012100 goods

In FY 2024-25, India's imports of ₹106.96 Cr exceeded exports of ₹8.65 Cr, resulting in a trade deficit of ₹98.31 Crore — ranking #10784 of 12657 by surplus magnitude.

### Import growth of 4.92% CAGR signals stable import dependency for Cultured Pearls – Unworked

India's imports under HSN Code 71012100 have grown at 4.92% CAGR, reaching ₹106.96 Crore in FY 2024-25.

### HSN Code 71012100 contributes 14.24% of Sub-Chapter 7101 exports — ranked #3

Among the 4 HSN codes under Sub-Chapter 7101, HSN Code 71012100 ranks #3 by export value — accounting for 14.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 43.98% share (rank #1).

## Related HSN Codes in Sub-Chapter 7101

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 71011020: Natural Pearls – Worked](https://busy.in/hsn/hsn-71011020/) | ₹31 Cr |
| #2 | [HSN Code 71012200: Cultured Pearls – Worked](https://busy.in/hsn/hsn-71012200/) | ₹19 Cr |
| #3 | HSN Code 71012100: Cultured Pearls – Unworked (this hsn code) | ₹9 Cr |
| #4 | [HSN Code 71011010: Natural Pearls – Unworked](https://busy.in/hsn/hsn-71011010/) | ₹2 Cr |