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GST on Jewellery Making Charges: 3%, 5% or 18%

Making charges have no rate of their own. They are 3% inside a jewellery sale, 5% as a karigar's job work for a registered jeweller, and 18% on a customer's own gold.

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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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This product

HSN code

7113

Jewellery making charges

Codes

HSN7113MainSold with the jewellery: part of the jewellery's value
SAC998892Karigar job work for a registered jeweller (jewellery manufacturing services)

GST rate

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

Work out the GST

Taxable value, before GST

₹

Jeweller sells the jewellery, making shown on the same bill

GST rate: 3%
CGST 1.5%: ₹150
SGST 1.5%: ₹150
Total GST: ₹300
Total with GST: ₹10,300

Conditions and notes

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%.

Official description: 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).
Where the rate is in law: Jewellery: Notification 9/2025-CT(R), Schedule IV, S. No. 10. Services: 11/2017-CT(R), heading 9988, items (ii)(i) and (vii), as substituted by 15/2025-CT(R)
In force since: 22 Sep 2025
Checked on: 9 Nov 2026

Sources

Matches

1 code · rates checked 9 November 2026

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

Decide who owns the gold and who is billing whom.
Pick the matching line: 3%, 5% or 18%.
Enter the making amount to see the GST.

Making charges: the code and the rate

When a jeweller sells a piece, making charges are part of the price of the goods, so the whole bill is jewellery under 7113 at 3%. Splitting the making out at a service rate on the same sale is a common mistake.

Making becomes a service only when someone works on gold that belongs to someone else. A karigar working on a GST-registered jeweller's gold supplies job work on chapter 71 goods: 5% under SAC 998892. When a customer who is not registered brings their own gold to be made into jewellery, the work is not job work under GST; it is treatment or process on goods belonging to another person, at 18%.

Making charges of ₹10,000 in three situations

Situation	Rate	GST
Jeweller sells the piece (making on the same bill)	3%	₹300
Karigar's job work for a registered jeweller	5%	₹500
Making from an unregistered customer's gold	18%	₹1,800

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: Jewellery: Notification 9/2025-CT(R), Schedule IV, S. No. 10. Services: 11/2017-CT(R), heading 9988, items (ii)(i) and (vii), as substituted by 15/2025-CT(R), in force since 22 Sep 2025. Notification 9/2025-Central Tax (Rate): GST rates on goods (CBIC); Notification 15/2025-Central Tax (Rate): GST rates on services (CBIC); CBIC Circular 126/45/2019-GST: what counts as job work. Checked 9 November 2026.

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FAQ

Questions

What is the GST on making charges?

3% when the jeweller sells the jewellery with making on the same bill, 5% for a karigar's job work for a registered jeweller, and 18% when the gold belongs to an unregistered customer.

Should a jeweller charge 5% on making charges separately?

No. On a sale of jewellery, the making charges are part of the jewellery's value and the whole bill is 3%.

What GST does a karigar charge a jeweller?

5% under SAC 998892, if the jeweller is GST-registered and supplies the gold. Diamond cutting and polishing is the separate 1.5% entry.

What if a customer brings old gold to make new jewellery?

If the customer is not registered, the making is a treatment or process on their goods at 18%. On ₹10,000 of making that is ₹1,800 of GST.

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