GST Rate on Pearl
The GST rate on pearl is 3%, under HSN code 7101 (pearls, natural or cultured). Here is the full breakdown, a worked example, and related rates in Jewellery.
GST rate breakdown for pearl
- GST rate: 3%
- Intra-state: 1.5% CGST + 1.5% SGST
- Inter-state: 3% IGST
- HSN code on the invoice: 7101
- Also covers: moti, cultured pearl
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on pearl
- Taxable value: ₹10,000
- GST (3%): ₹300
- Within state: ₹150 CGST + ₹150 SGST
- To another state: ₹300 IGST
- Invoice total: ₹10,300
FAQs about GST on pearl
What is the GST rate on pearl?
The GST rate on pearl is 3%. Intra-state it is 1.5% CGST + 1.5% SGST; inter-state it is 3% IGST. Pearl falls under HSN code 7101.
What is the HSN code for pearl?
Pearl falls under HSN code 7101, which covers pearls, natural or cultured. Show this code on every GST tax invoice line for pearl.