---
title: "HSN Code for Cultured Pearls – Worked | HSN 71012200 GST Rate"
description: "Find HSN and GST Rates for 71012200 related to Cultured Pearls – Worked with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71012200/"
---

# HSN Code 71012200: Cultured Pearls – Worked

- [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 : Worked | 1.5% | 1.5% | 3% | 0% |

## Frequently asked questions

### What products are classified under HSN 71012200 ?

It includes Diamonds – Worked

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

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

### How should mixed supplies be billed when Cultured Pearls – Worked is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cultured Pearls – Worked; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for 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.

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

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.

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

Under HSN 71012200, Cultured Pearls – Worked attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 71012200 (FY 2024-25)

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

- Exports: ₹19 Cr (−36.09% YoY) — 0.0005% of India's total exports
- Imports: ₹82 Cr (−0.13% YoY) — 0.0014% of India's total imports
- Trade balance: −₹63 Cr (Deficit); surplus rank #10425 of 12657 HSN codes
- Share of Sub-Chapter 7101: 31.34% of its exports; import side 33.78%
- Rank within Sub-Chapter 7101: #2 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: 32.94% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4954 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +564.96% in FY 2023-24
- Contribution to Sub-Ch. 7101: 31.34% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 71012200

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 | 3.45 | 0.0002% | — | 18.51% | 39.49 | 0.0011% | — | 28.41% | −36.04 | #6310 |
| FY 2019-20 | 3.43 | 0.0002% | −0.58% | 27.42% | 39.01 | 0.0012% | −1.22% | 27.73% | −35.58 | #6299 |
| FY 2020-21 | 1.02 | 0.0000% | −70.26% | 14.80% | 16.76 | 0.0006% | −57.04% | 40.11% | −15.74 | #7650 |
| FY 2021-22 | 3.22 | 0.0001% | +215.69% | 21.21% | 27.34 | 0.0006% | +63.13% | 20.43% | −24.12 | #6837 |
| FY 2022-23 | 4.48 | 0.0001% | +39.13% | 17.07% | 76.17 | 0.0013% | +178.60% | 31.56% | −71.69 | #6568 |
| FY 2023-24 | 29.79 | 0.0008% | +564.96% | 34.62% | 82.27 | 0.0015% | +8.01% | 31.11% | −52.48 | #4251 |
| FY 2024-25 | 19.04 | 0.0005% | −36.09% | 31.34% | 82.16 | 0.0014% | −0.13% | 33.78% | −63.12 | #4954 |

- CAGR (7-year): exports 32.94%/yr, imports 12.99%/yr (consistently Deficit)

## Key trade insights: HSN Code 71012200 export-import analysis

### Consistent export growth: 32.94% CAGR over 7 years

India's exports under HSN Code 71012200 have grown at a compound annual rate of 32.94% over 7 fiscal years, rising from ₹3.45 Crore in FY 2018-19 to ₹19.04 Crore in FY 2024-25.

### HSN Code 71012200 ranked #4954 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 71012200 ranks #4954 out of 12657 HSN codes by total export value. Within Sub-Chapter 7101, it ranks #2 of 4. By trade surplus, it ranks #10425 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 71012200 exports

The strongest single-year export movement for HSN Code 71012200 was recorded in FY 2023-24, when exports surged by 564.96% over the prior year.

### India records a trade deficit of ₹63.12 Crore in HSN Code 71012200 goods

In FY 2024-25, India's imports of ₹82.16 Cr exceeded exports of ₹19.04 Cr, resulting in a trade deficit of ₹63.12 Crore — ranking #10425 of 12657 by surplus magnitude.

### Import growth of 12.99% CAGR signals rising demand for Cultured Pearls – Worked

India's imports under HSN Code 71012200 have grown at 12.99% CAGR, reaching ₹82.16 Crore in FY 2024-25.

### HSN Code 71012200 contributes 31.34% of Sub-Chapter 7101 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 7101, HSN Code 71012200 ranks #2 by export value — accounting for 31.34% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 33.78% share (rank #2).

## 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 (this hsn code) | ₹19 Cr |
| #3 | [HSN Code 71012100: Cultured Pearls – Unworked](https://busy.in/hsn/hsn-71012100/) | ₹9 Cr |
| #4 | [HSN Code 71011010: Natural Pearls – Unworked](https://busy.in/hsn/hsn-71011010/) | ₹2 Cr |