Gold HSN Code 7108 and GST Rate
Gold bars, biscuits, coins and other unwrought or semi manufactured gold.
本页尚未翻译，因此以英文显示。
- HSN code
- 7108
- GST rate
- 3%
- Chapter
- 71: Precious metals and jewellery
- Before 22 Sep 2025
- No change
What is the HSN code for gold?
Gold falls under HSN 7108, in chapter 71 (Precious metals and jewellery).
Gold in primary form is heading 7108 and taxed at 3%, split as 1.5% CGST and 1.5% SGST. Jewellery made of gold is heading 7113, also at 3%. Gold supplied by a nominated agency to an exporter has special treatment, so exporters should check their scheme.
| Code | Description |
|---|---|
| 710811 | Gold powder |
| 710812 | Other unwrought gold (bars, biscuits) |
| 710813 | Other semi manufactured gold |
| 711890 | Gold coins that are legal tender |
GST rate on gold
The GST rate on gold is 3%.
| GST rate | Within a state | Between states |
|---|---|---|
| 3% | CGST 1.5% + SGST 1.5% | IGST 3% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
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 | 7108 |
| Above Rs 5 crore | 6 on every invoice | 710811, 710812, 710813 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 71 |
Sample GST invoice line for gold
Here is how a line for gold looks on a tax invoice within one state: 10 × gram at Rs 9,800.00 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 | 7108 | 10 × gram | 9,800.00 | 98,000.00 | 1,470.00 | 1,470.00 | 1,00,940.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 2,940.00 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 at a glance
Chapter 71 (Precious metals and jewellery) covers: Gold, silver, platinum, pearls, precious stones, jewellery and coins.
Related HSN codes
Products often bought, sold or invoiced together with gold:
常见问题
What is the HSN code for gold?
Gold falls under HSN 7108: gold bars, biscuits, coins and other unwrought or semi manufactured gold. Common 6 digit codes are 710811 for gold powder and 710812 for other unwrought gold (bars, biscuits).
What is the GST rate on gold?
3%: CGST 1.5% plus SGST 1.5% on a sale within a state, or IGST 3% on a sale between states.
How many digits of the gold HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 7108 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 710811, 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.