GST Rate on Pearl jewellery
The GST rate on pearl jewellery is 3%, under HSN code 7116 (articles of pearls, precious or semi-precious stones). Here is the full breakdown, a worked example, and related rates in Jewellery.
GST rate breakdown for pearl jewellery
- GST rate: 3%
- Intra-state: 1.5% CGST + 1.5% SGST
- Inter-state: 3% IGST
- HSN code on the invoice: 7116
- Also covers: gemstone jewellery
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 jewellery
- 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 jewellery
What is the GST rate on pearl jewellery?
The GST rate on pearl jewellery is 3%. Intra-state it is 1.5% CGST + 1.5% SGST; inter-state it is 3% IGST. Pearl jewellery falls under HSN code 7116.
What is the HSN code for pearl jewellery?
Pearl jewellery falls under HSN code 7116, which covers articles of pearls, precious or semi-precious stones. Show this code on every GST tax invoice line for pearl jewellery.