GoodsHSN 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 — GST rate 3%
3%GST
| CGST (intra-state) | 1.5% |
| SGST / UTGST (intra-state) | 1.5% |
| IGST (inter-state) | 3% |
| HSN code | 7101 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, 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 classified under HSN 7101 attracts 3% GST effective 22 September 2025. On an intra-state supply this is charged as 1.5% CGST plus 1.5% SGST; on an inter-state supply the full 3% is charged as IGST.