---
title: "HSN Code for Imitation Pearls & Stones | HSN 71059000 GST Rate"
description: "Find HSN and GST Rates for 71059000 related to Imitation Pearls & Stones with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-71059000/"
---

# HSN Code 71059000: Imitation Pearls & Stones

- [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 7105: Precious stone dust](https://busy.in/hsn/sub-chapter-7105/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other | 1.5% | 1.5% | 3% | 0% |

## Frequently asked questions

### What products are classified under HSN 71059000 ?

It includes Other Unwrought Precious Metals

### Can we claim ITC on inputs used to trade Imitation Pearls & Stones?

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

### How much GST applies to Imitation Pearls & Stones?

Under HSN 71059000, Imitation Pearls & Stones attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Imitation Pearls & Stones?

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 should mixed supplies be billed when Imitation Pearls & Stones is sold with other items?

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

### Does packaging or labelling change the GST for Imitation Pearls & Stones?

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.

## India's trade performance: HSN Code 71059000 (FY 2024-25)

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

- Exports: < ₹1 Crore (−44.83% YoY) — 0.0000% of India's total exports
- Imports: ₹14 Cr (−77.38% YoY) — 0.0002% of India's total imports
- Trade balance: −₹13 Cr (Deficit); surplus rank #9276 of 12657 HSN codes
- Share of Sub-Chapter 7105: 0.58% of its exports; import side 5.36%
- Rank within Sub-Chapter 7105: #3 of 4 by export value; import-side #3

### Key metrics

- Export CAGR: 8.15% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9538 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +612.64% in FY 2021-22
- Contribution to Sub-Ch. 7105: 0.58% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 71059000

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. 7105 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7105 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.34% | 1.69 | 0.0000% | — | 0.81% | −1.59 | #9190 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +330.00% | 2.04% | 2.88 | 0.0001% | +70.41% | 1.56% | −2.45 | #8308 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +102.33% | 4.73% | 3.15 | 0.0001% | +9.38% | 1.63% | −2.28 | #7780 |
| FY 2021-22 | 6.20 | 0.0002% | +612.64% | 17.57% | 5.75 | 0.0001% | +82.54% | 1.97% | +0.45 | #6092 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −96.61% | 0.68% | 4.26 | 0.0001% | −25.91% | 1.38% | −4.05 | #9259 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +38.10% | 0.97% | 59.96 | 0.0011% | +1,307.51% | 21.57% | −59.67 | #9199 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −44.83% | 0.58% | 13.56 | 0.0002% | −77.38% | 5.36% | −13.40 | #9538 |

- CAGR (7-year): exports 8.15%/yr, imports 41.49%/yr (consistently Deficit)

## Key trade insights: HSN Code 71059000 export-import analysis

### Consistent export growth: 8.15% CAGR over 7 years

India's exports under HSN Code 71059000 have grown at a compound annual rate of 8.15% over 7 fiscal years, rising from ₹0.10 Crore in FY 2018-19 to ₹0.16 Crore in FY 2024-25.

### HSN Code 71059000 ranked #9538 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 71059000 ranks #9538 out of 12657 HSN codes by total export value. Within Sub-Chapter 7105, it ranks #3 of 4. By trade surplus, it ranks #9276 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 71059000 exports

The strongest single-year export movement for HSN Code 71059000 was recorded in FY 2021-22, when exports surged by 612.64% over the prior year.

### India records a trade deficit of ₹13.40 Crore in HSN Code 71059000 goods

In FY 2024-25, India's imports of ₹13.56 Cr exceeded exports of ₹0.16 Cr, resulting in a trade deficit of ₹13.40 Crore — ranking #9276 of 12657 by surplus magnitude.

### Import growth of 41.49% CAGR signals rising demand for Imitation Pearls & Stones

India's imports under HSN Code 71059000 have grown at 41.49% CAGR, reaching ₹13.56 Crore in FY 2024-25.

### HSN Code 71059000 contributes 0.58% of Sub-Chapter 7105 exports — ranked #3

Among the 4 HSN codes under Sub-Chapter 7105, HSN Code 71059000 ranks #3 by export value — accounting for 0.58% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.36% share (rank #3).

## Related HSN Codes in Sub-Chapter 7105

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 71051010: Of heading 7104](https://busy.in/hsn/hsn-71051010/) | ₹26 Cr |
| #2 | [HSN Code 71051020: Other Electrolytically Zinc Coated Flat Steel (>=600mm)](https://busy.in/hsn/hsn-71051020/) | ₹1 Cr |
| #3 | HSN Code 71059000: Imitation Pearls & Stones (this hsn code) | < ₹1 Crore |
| — | [HSN Code 71051000: Natural or Cultured Pearls & Stones](https://busy.in/hsn/hsn-71051000/) | Nil |