Articles of jewellery of gold and other precious metals, plain or set with stones.
هذه الصفحة غير مترجمة بعد، لذلك تظهر باللغة الإنجليزية.
Gold Jewellery falls under HSN 7113, in chapter 71 (Precious metals and jewellery).
Gold jewellery is subheading 711319 and taxed at 3% on the whole invoice value, so making charges added by the seller carry 3% too. When a customer gives their own gold and pays only for making, the jeweller supplies a job work service instead of jewellery. Imitation jewellery is a separate heading, 7117.
| Code | Description |
|---|---|
| 711319 | Jewellery of other precious metal (gold), whether or not plated |
| 711320 | Jewellery of base metal clad with precious metal |
The GST rate on gold jewellery is 3%. 3% on the full value of gold jewellery, including making charges when the jeweller supplies the gold.
| GST rate | Within a state | Between states |
|---|---|---|
| 3% | CGST 1.5% + SGST 1.5% | IGST 3% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 7113 |
| Above Rs 5 crore | 6 on every invoice | 711319, 711320 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 71 |
Here is how a line for gold jewellery looks on a tax invoice within one state: 20 × gram at Rs 10,200.00 each, taxed at 3%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Gold Jewellery | 7113 | 20 × gram | 10,200.00 | 2,04,000.00 | 3,060.00 | 3,060.00 | 2,10,120.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 6,120.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 71 (Precious metals and jewellery) covers: Gold, silver, platinum, pearls, precious stones, jewellery and coins.
Products often bought, sold or invoiced together with gold jewellery:
Gold Jewellery falls under HSN 7113: articles of jewellery of gold and other precious metals, plain or set with stones. Common 6 digit codes are 711319 for jewellery of other precious metal (gold), whether or not plated and 711320 for jewellery of base metal clad with precious metal.
3% on the full value of gold jewellery, including making charges when the jeweller supplies the gold.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 7113 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 711319, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.