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Jewellery of gold, silver and platinum, including pieces set with diamonds or other stones, falls under HSN code 7113. Imitation jewellery falls under HSN code 7117. This page lists the code for each type of jewellery, the 8-digit lines of the customs tariff, the GST on jewellery and how to choose a code for a piece made of mixed materials.
Figure Value HSN heading for gold, silver and platinum jewellery 7113 HSN heading for imitation jewellery 7117 8-digit code for gold jewellery without stones 71131910 GST on jewellery, per the GST Council FAQ 3% of the total transaction value The codes come from tariff reference sites, and the GST figure comes from the GST Council FAQ for the gems and jewellery sector, which shows no date. Check the current customs tariff and rate notification, and ask a chartered accountant, before you invoice.
The HSN code is a classification system used for taxation purposes in India. It standardises the identification of products and helps streamline trade and taxation. Jewellery generally falls under Chapter 71, which covers natural or cultured pearls, precious or semi-precious stones, and precious metals.
What is the jewellery HSN code?
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Each type of jewellery, whether gold, diamond or imitation, has an HSN code that supports accurate tax filing and compliance under the Goods and Services Tax (GST) regime. Gold, silver and platinum jewellery generally falls under heading 7113, while imitation jewellery falls under heading 7117. The correct classification depends on the materials and construction of the piece, and helps businesses prepare accurate invoices.
HSN code and GST rate for imitation jewellery
Imitation jewellery, often made from base metals and other inexpensive materials, falls under a specific heading in the HSN system. The HSN code for imitation jewellery is 7117. This heading includes items such as rings, necklaces, bangles and earrings made from base metal, plated or not plated with precious metal, and from other materials. This page does not state a GST rate for heading 7117, because the guides we read give different rates. Read the entry for 7117 in the current GST rate notification before you invoice.
For businesses, applying the correct HSN code and corresponding GST rate supports compliance with tax laws and helps avoid legal complications. Imitation jewellery has a substantial market in India, catering to consumers looking for affordable accessories. Understanding the applicable code and rate helps businesses price products accurately and remain competitive.
Different types of jewellery of HSN code
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Type of jewellery HSN code Gold jewellery 7113 Diamond jewellery 7113 Imitation jewellery 7117 Silver jewellery 7113 Platinum jewellery 7113 Artificial jewellery 7117 Precious metal jewellery 7113 Gold jewellery HSN code
Gold jewellery, highly sought after in India, holds significant cultural and financial value. The HSN code for gold jewellery is 7113. The applicable 8-digit tariff line depends on whether the piece is unstudded or set with pearls, diamonds, or other stones.
Artificial jewellery HSN code
Artificial jewellery, designed to resemble real jewellery but made from non-precious materials, falls under HSN code 7117. Artificial jewellery and imitation jewellery sit under the same heading in the HSN system. The GST rate for heading 7117 is not stated on this page, so read the current rate notification before you invoice.
Imitation jewellery HSN code
Imitation jewellery, which is often made from inexpensive metals and stones, is categorised under HSN code 7117. This code helps businesses apply the GST rate that the current notification sets for that heading, which this page does not state.
Diamond jewellery HSN code
Diamond jewellery, often associated with luxury, is classified under HSN code 7113 when the diamonds are set in precious metal. This is the same heading as gold jewellery, and the 8-digit line for gold set with diamonds is 71131930. The GST Council FAQ for the gems and jewellery sector puts GST on jewellery at 3% of the total transaction value.
Fashion jewellery HSN code
Fashion jewellery, encompassing trendy and often non-traditional designs, is classified under HSN code 7117 when it is made of base metal or other materials and is not jewellery of precious metal. The GST rate for this heading is not stated on this page, so read the current rate notification before you invoice.
Eight-digit HSN codes for jewellery
Heading 7113 has twelve 8-digit lines and heading 7117 has six in the customs tariff. The table lists them by the type of piece. The lines come from two tariff reference sites that agree with each other. Other reference sites list further lines under 71131910, so confirm the line for your product against the current customs tariff before you invoice.
| Type of jewellery | 4-digit heading | 8-digit line | Description in the tariff |
| Silver | 7113 | 71131110 | Jewellery with filigree work |
| Silver | 7113 | 71131120 | Jewellery studded with gems |
| Silver | 7113 | 71131130 | Other articles of jewellery |
| Silver | 7113 | 71131190 | Parts |
| Gold | 7113 | 71131910 | Of gold, unstudded |
| Gold | 7113 | 71131920 | Of gold, set with pearls |
| Gold | 7113 | 71131930 | Of gold, set with diamonds |
| Gold | 7113 | 71131940 | Of gold, set with other precious and semi-precious stones |
| Platinum | 7113 | 71131950 | Of platinum, unstudded |
| Other precious metal | 7113 | 71131960 | Parts |
| Other precious metal | 7113 | 71131990 | Other |
| Base metal clad with precious metal | 7113 | 71132000 | Of base metal clad with precious metal |
| Imitation | 7117 | 71171100 | Cuff-links and studs |
| Imitation | 7117 | 71171910 | Bangles |
| Imitation | 7117 | 71171920 | German silver jewellery |
| Imitation | 7117 | 71171990 | Other, of base metal |
| Imitation | 7117 | 71179010 | Jewellery studded with imitation pearls, imitation stones, or synthetic stones |
| Imitation | 7117 | 71179090 | Other |
GST rate on jewellery with a worked sum
The table below gives what it says about the tax on jewellery and on job work. It also identifies the rate information this page does not provide.
| Type of supply | Heading | GST treatment | Source |
| Gold, silver and platinum jewellery, with or without stones | 7113 | 3% of the total transaction value of the jewellery, whether the making charge is shown separately or not | GST Council FAQ for the gems and jewellery sector, Q7 |
| Job work on jewellery by a registered job worker | Not applicable | 5% on job charges only | Same FAQ, Q8 |
Illustration with assumed figures, not advice. A jeweller sells a gold chain, and the value of the jewellery, including the making charge, is Rs. 1,00,000.
| Item | Calculation | Amount |
| Value of the jewellery including the making charge | Assumed | Rs. 1,00,000 |
| GST at 3% | Rs. 1,00,000 × 3% | Rs. 3,000 |
| Invoice total | Rs. 1,00,000 + Rs. 3,000 | Rs. 1,03,000 |
The rate can change by notification, so check the current rate schedule and ask a chartered accountant before you invoice.
Matching a piece to its tariff line
Start with the metal of the piece, then look at stones, plating and cladding. The table shows seven common pieces. Each row is an example, not tax advice.
| Your piece | Heading and line | What decides it |
| Gold chain with no stones | 7113, line 71131910 | Gold, unstudded |
| Gold ring set with diamonds | 7113, line 71131930 | A stone set in gold stays with the metal |
| Silver anklet | 7113, subheading 711311 | Silver jewellery. The line depends on filigree work, gems or other articles: 71131110, 71131120 or 71131130 |
| Platinum band with no stones | 7113, line 71131950 | Platinum, unstudded |
| Brass bangle plated with gold | 7117, line 71171910 | Base metal that is only plated is imitation jewellery |
| Base metal piece clad with gold | 7113, line 71132000 | Base metal clad with precious metal |
| Glass bead necklace | 7117, subheading 711790 | Jewellery made from materials other than base metal is imitation jewellery |
Myths and facts about jewellery HSN codes
Some common beliefs about jewellery HSN codes also exist. The table gives the corresponding facts.
| Myth | Fact |
| Silver jewellery has HSN code 7114. | Heading 7114 is articles of goldsmiths’ or silversmiths’ wares and parts. Silver jewellery falls under heading 7113, in subheading 711311. |
| Platinum jewellery has HSN code 7112. | Heading 7112 is waste and scrap of precious metal. Platinum jewellery falls under heading 7113, and line 71131950 is for platinum without stones. |
| Diamond jewellery has a higher GST rate than gold jewellery. | Gold set with diamonds is jewellery of heading 7113, with its own line 71131930. The GST Council FAQ names no separate rate for diamond pieces. |
| The code 71131910 covers all gold jewellery. | It covers gold without stones. Gold set with pearls, diamonds or other stones has lines 71131920, 71131930 and 71131940. |
| Gold plating moves a base metal piece to heading 7113. | Base metal that is only plated is imitation jewellery of heading 7117. Base metal clad with precious metal is at line 71132000. |
Terms used in jewellery HSN codes explained
| Term | Meaning |
| HSN code | A code that classifies a product for tax. This page uses 4-digit headings and 8-digit tariff lines. |
| Heading 7113 | Jewellery articles and parts thereof, of precious metal or of metal clad with precious metal. |
| Heading 7117 | Imitation jewellery, of base metal whether or not plated with precious metal, or of other materials. |
| Heading 7112 | Waste and scrap of precious metal or of metal clad with precious metal. It is not a heading for jewellery. |
| Heading 7114 | Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal. |
| Tariff line | An 8-digit entry of the customs tariff under a 6-digit subheading, such as 71131930. |
| Imitation jewellery | Jewellery that is not of precious metal. The tariff places it under heading 7117. |
| Plated | Base metal with a coating of precious metal. Plated base metal jewellery is imitation jewellery of heading 7117. |
| Clad | Base metal with a layer of precious metal. Jewellery of base metal clad with precious metal is at line 71132000. |
| Studded | Set with stones such as diamonds, pearls, or other precious and semi-precious stones. |
| Making charge | The charge for making the jewellery. The GST Council FAQ treats it as part of the value of the jewellery. |
| Job work | Work done on goods that belong to another person. The GST Council FAQ gives 5% on job charges for a registered job worker. |
Conclusion
Understanding the correct HSN codes for different types of jewellery is important for businesses seeking to comply with GST requirements. Whether dealing in gold, diamond or imitation jewellery, applying the appropriate HSN code supports accurate classification, taxation and invoicing. Confirm the tariff line and current GST rate before issuing an invoice.
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Frequently Asked Questions
Overview
What is the HSN code for jewellery?
HSN code 7113 pertains to articles of jewellery and parts thereof, made of precious metals such as gold, silver, and platinum, whether or not they are set with precious or semi-precious stones. This classification under the harmonised system of nomenclature (HSN) is crucial for the correct application of GST rates on jewellery items in India. Businesses dealing in gold and other precious metal jewellery use this code to ensure proper tax compliance and accurate invoicing.
What is the 8-digit HSN code for gold jewellery?
The 8-digit HSN code for gold jewellery in India is 71131910. This code specifically classifies gold jewellery under the harmonised system of nomenclature, ensuring accurate tax classification and compliance under the Goods and Services Tax (GST) regime. The first four digits (7113) represent precious metal jewellery, while the subsequent four digits (1910) specify the type of gold jewellery. Using the correct HSN code is essential for businesses to apply the correct GST rate and maintain regulatory compliance.
What is the HSN code for covering jewellery?
The HSN code for covering jewellery, which typically refers to jewellery made from non-precious metals with a gold or silver coating, is 7117. This category includes a wide range of items like bangles, rings, necklaces, and other ornamental pieces that are coated to resemble real gold or silver jewellery. The HSN code 7117 is essential for accurate GST application, ensuring that businesses in this sector comply with Indian tax regulations.
What is the HSN code related to jewellery?
The HSN code related to jewellery falls under Chapter 71 of the harmonised system of nomenclature. For gold and diamond jewellery, the HSN code is 7113, which covers articles of jewellery made of precious metals. Imitation jewellery, made from non-precious materials, is classified under HSN code 7117. These codes are essential for accurately determining the applicable GST rate and ensuring compliance with tax regulations in India.
Is HSN code different for gold and diamond jewellery?
Not at the 4-digit level. Gold jewellery and gold jewellery set with diamonds both fall under heading 7113. They differ at the 8-digit level of the customs tariff: plain gold is 71131910, while gold set with diamonds is 71131930. The code follows the metal of the piece, so setting a diamond in gold does not move the piece to another heading.
What HSN code applies to diamond-studded jewellery?
Gold jewellery set with diamonds falls under HSN code 7113, and its 8-digit tariff line is 71131930. Silver jewellery studded with gems has the line 71131120. The tariff references read list 71131950 for unstudded platinum pieces only, so seek professional guidance for a studded platinum piece.
Is GST applicable on silver jewellery?
Yes. Silver jewellery falls under heading 7113, in subheading 711311, and is treated like other jewellery under that heading.
Is there a separate HSN line for jewellery parts?
Yes, in the customs tariff. Parts of silver jewellery are listed under line 71131190, and parts of jewellery of other precious metals, such as gold and platinum, are listed under line 71131960. Both lines sit under heading 7113.
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