HSN code & GST rate finder

Jewellery Job Work GST Rate (Karigar Charges)

A karigar making jewellery from a registered jeweller's gold charges 5% GST under SAC 998892. Work on an unregistered customer's metal is 18%.

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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.

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Product, local name or HSN/SAC code

Type a fabric, garment, job, stone or metal, or the first digits of a code.

This product

SAC code

998892

Jewellery job work (karigar)

Jewellery manufacturing services

GST rate

5%Gold or silver belongs to a GST-registered jeweller18%Metal belongs to an unregistered customer

Work out the GST

Taxable value, before GST

₹

Gold or silver belongs to a GST-registered jeweller

GST rate: 5%
CGST 2.5%: ₹625
SGST 2.5%: ₹625
Total GST: ₹1,250
Total with GST: ₹26,250

Conditions and notes

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.

Official description: Services by way of job work in relation to all products, other than diamonds, falling under Chapter 71 (heading 9988).
Where the rate is in law: Notification 11/2017-CT(R), heading 9988, item (ii)(i), as substituted by 15/2025-CT(R)
In force since: 22 Sep 2025
Checked on: 9 Nov 2026

Sources

Matches

3 codes · rates checked 9 November 2026

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
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
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

How to use it

Check whether the owner of the gold or silver is GST-registered: ask for their GSTIN.
Registered owner: bill the job work rate shown here. Unregistered: 18%.
Enter your job charge to see CGST and SGST, or IGST for another state.

Jewellery job work: the code and the rate

Heading 9988 has a 5% job work entry for "all products, other than diamonds, falling under Chapter 71". Gold, silver and platinum jewellery, precious metals and imitation jewellery are all chapter 71, so a karigar's making, setting or polishing charge for a registered jeweller is 5%. Diamond work is the separate 1.5% entry.

When the metal comes from a customer who is not GST-registered, the work is not job work under GST. It falls under treatment or process on goods belonging to another person, at 18%.

Karigar bill of ₹25,000

Jeweller	GST rate	GST
Registered, same state	5%	₹625 CGST + ₹625 SGST
Registered, other state	5%	₹1,250 IGST
Unregistered customer	18%	₹4,500

Related codes

GST on Jewellery Making Charges: 3%, 5% or 18%: 3% or 5% or 18%
Gold Jewellery HSN Code and GST Rate: 3%
Diamond Job Work GST Rate: 1.5%: 1.5% or 18%
Silver Jewellery HSN Code and GST Rate: 3%
Imitation Jewellery HSN Code and GST Rate: 3% or Nil

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 11/2017-CT(R), heading 9988, item (ii)(i), as substituted by 15/2025-CT(R), in force since 22 Sep 2025. Notification 15/2025-Central Tax (Rate): GST rates on services (CBIC); CBIC Circular 126/45/2019-GST: what counts as job work; Explanatory notes to the GST classification of services (SAC). Checked 9 November 2026.

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FAQ

Questions

What is the GST rate on jewellery job work?

5% when the gold or silver belongs to a GST-registered person, and 18% when it does not.

What is the SAC code for jewellery job work?

998892, jewellery manufacturing services. For imitation jewellery it is 998893.

Does the 5% rate cover silver and imitation jewellery job work?

Yes. The entry covers all products other than diamonds falling under chapter 71, which includes silver jewellery (7113) and imitation jewellery (7117). For imitation jewellery the SAC is 998893.

What GST is on a ₹25,000 karigar bill to a registered jeweller?

₹1,250: ₹625 CGST and ₹625 SGST within the state.

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