HSN code & GST rate finder

Gold Jewellery HSN Code and GST Rate

Gold jewellery is HSN 7113 at 3% GST, charged on the full bill: gold value plus making charges. Bars and coins are 3% too.

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  • Checked 9 November 2026

GST rates as of 9 November 2026, after the 22 September 2025 changes. Verify with your CA for your exact case.

12 codes. This product: Gold jewellery, HSN 7113, GST 3%.

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HSN code

7113

Gold jewellery

Codes

  • HSN7113MainArticles of jewellery of precious metal
  • HSN7113 19Of other precious metal (gold, platinum)

GST rate

3%On the full value, including making charges

Work out the GST

₹
GST rate
3%
CGST 1.5%
₹1,125
SGST 1.5%
₹1,125
Total GST
₹2,250
Total with GST
₹77,250

Conditions and notes

  • Making charges billed by the jeweller with the jewellery are part of its value, so the whole bill is 3%.
  • Within a state this is 1.5% CGST and 1.5% SGST.
  • Old gold taken in exchange is a separate purchase. Ask your CA how to show it on the bill.
Official description
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal (heading 7113).
Where the rate is in law
Notification 9/2025-CT(R), Schedule IV, S. No. 10
In force since
22 Sep 2025
Checked on
9 Nov 2026

Matches

12 codes · rates checked 9 November 2026

  • Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal (heading 7113).

    3%On the full value, including making charges
    Conditions (3)
    • Making charges billed by the jeweller with the jewellery are part of its value, so the whole bill is 3%.
    • Within a state this is 1.5% CGST and 1.5% SGST.
    • Old gold taken in exchange is a separate purchase. Ask your CA how to show it on the bill.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Imitation jewellery, other than bangles of lac or shellac (heading 7117).

    3%Imitation jewelleryNilBangles of lac or shellac: exempt
    Conditions (3)
    • Gold-plated (one gram gold) and German silver jewellery are base metal, so they are imitation jewellery.
    • Handmade imitation jewellery sold as a handicraft is also 3%.
    • Glass bangles and plastic bangles are exempt.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Services by way of job work in relation to all products, other than diamonds, falling under Chapter 71 (heading 9988).

    5%Gold or silver belongs to a GST-registered jeweller18%Metal belongs to an unregistered customer
    Conditions (2)
    • Job work rates apply only when the goods belong to a GST-registered person (section 2(68), CGST Act). Work on goods of an unregistered customer is taxed at 18%.
    • Cutting and polishing diamonds is the separate 1.5% entry. If your work is mainly on diamonds rather than on the jewellery, check with your CA which entry applies.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Making charges have no rate of their own. The rate depends on who supplies what: jewellery sold with making (7113), or a making service on someone else's gold (SAC 9988).

    3%Jeweller sells the jewellery, making shown on the same bill5%Karigar's job work on gold of a GST-registered jeweller18%Making from gold given by an unregistered customer
    Conditions (2)
    • Job work means work on goods belonging to another registered person (section 2(68), CGST Act; CBIC Circular 126/45/2019-GST).
    • When the customer brings their own gold and is not registered, the service falls under "treatment or process on goods belonging to another person" at 18%.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Services by way of job work in relation to all products, other than diamonds, falling under Chapter 71 (heading 9988). Imitation jewellery is heading 7117, in chapter 71.

    5%Goods belong to a GST-registered person18%Goods belong to an unregistered person
    Conditions (1)
    • Job work rates apply only when the goods belong to a GST-registered person (section 2(68), CGST Act). Work on goods of an unregistered customer is taxed at 18%.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Waste and scrap of precious metal or of metal clad with precious metal, of a kind used principally for the recovery of precious metal (heading 7112).

    3%Sold by a business
    Conditions (2)
    • A private person selling their own household jewellery is not making a business supply.
    • Within a state this is 1.5% CGST and 1.5% SGST.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal (heading 7113).

    3%Whole piece, stones and metal together
    Conditions (3)
    • Stones set in the piece are part of the jewellery: do not split them out at 1.5% or 0.25%.
    • Loose diamonds billed separately, not set, take the diamond rate instead.
    • Lab-grown diamond jewellery in gold or silver is also 7113 at 3%.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form (heading 7108).

    3%
    Conditions (2)
    • Gold supplied by a nominated agency to an exporter under the export scheme has a concessional rate (Notification 26/2018-CT(R)). Check with your CA.
    • Within a state this is 1.5% CGST and 1.5% SGST.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Coin (heading 7118).

    3%
    Conditions (1)
    • Within a state this is 1.5% CGST and 1.5% SGST.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • The heading follows the material: precious metal (7113), imitation (7117), glass (7018) or plastic (3926).

    3%Gold, silver, platinum or imitation metal banglesNilGlass, lac or shellac, or plastic bangles: exempt
    Conditions (1)
    • Glass bangles made from precious metal are not covered by the exemption.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal (heading 7114).

    3%
    Conditions (1)
    • Other articles of precious metal (7115) are also 3%.
    Since 22 Sep 2025Checked 9 Nov 2026Source

  • Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form (heading 7106).

    3%
    Conditions (1)
    • Within a state this is 1.5% CGST and 1.5% SGST.
    Since 22 Sep 2025Checked 9 Nov 2026Source

How to use it

  1. Add the gold value and making charges into one taxable value.

  2. Use HSN 7113 (7113 19 at 6 digits) at 3%.

  3. Enter the value to see the CGST and SGST split.

Gold jewellery: the code and the rate

Notification 9/2025-Central Tax (Rate) lists articles of jewellery of precious metal (7113) in Schedule IV at 1.5% central tax, 3% GST. The rate did not change on 22 September 2025. At 6 digits, gold jewellery is 7113 19.

When a jeweller sells a piece, the making charges and any wastage shown on the bill are part of the price of the jewellery, so 3% applies to the whole amount. Making charges only get a different rate when they are a separate service, for example a karigar's job work.

Example: gold jewellery bill (illustrative values)

LineAmount
Gold value₹65,000
Making charges₹6,500
Taxable value₹71,500
CGST 1.5%₹1,072.50
SGST 1.5%₹1,072.50
Total₹73,645

Related codes

Search any other product in the HSN code and GST rate finder, or put the code on a bill with the GST invoice generator.

Source: Notification 9/2025-CT(R), Schedule IV, S. No. 10, in force since 22 Sep 2025. Notification 9/2025-Central Tax (Rate): GST rates on goods (CBIC); PIB: recommendations of the 56th GST Council, 3 Sep 2025. Checked 9 November 2026.

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FAQ

Questions

What is the HSN code for gold jewellery?

7113, articles of jewellery of precious metal. At 6 digits it is 7113 19.

What is the GST rate on gold jewellery?

3%: 1.5% CGST and 1.5% SGST within a state, or 3% IGST between states.

Is GST charged on making charges separately?

Not when the jeweller sells the piece. Making charges are part of the jewellery's value, so the whole bill is 3%.

What is the GST on a jewellery bill of ₹71,500?

₹2,145 at 3%: ₹1,072.50 CGST and ₹1,072.50 SGST.

What are the HSN codes for gold bars and gold coins?

Gold bars and biscuits are 7108 (7108 12 for unwrought bars) and coins are 7118. Both are 3%.

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