Guide for jewellers · GST
HSN codes for jewellery
The HSN codes jewellers print on bills and report in GSTR-1, from chapter 71 of the customs tariff, the SAC code for karigar job work, the GST rate for each and the rule on how many digits to show.
What is the HSN code for gold jewellery?
The HSN code for gold jewellery is 7113, articles of jewellery of precious metal; gold and platinum jewellery is 7113 19 and silver jewellery 7113 11, whether plain or set with stones. Silver articles and other goldsmiths' wares are 7114, imitation jewellery is 7117, gold bars are 7108, silver bars 7106 and diamonds 7102. Jewellery under 7113 and 7114 carries 3% GST. A business with turnover up to ₹5 crore must print at least 4 digits of the HSN on B2B invoices; above ₹5 crore, 6 digits on every invoice.
Updated 5 November 2026.
| HSN | Covers | GST |
|---|---|---|
| 7113 11 | Jewellery of silver, plain or set with stones | 3% |
| 7113 19 | Jewellery of gold, platinum or other precious metal | 3% |
| 7113 20 | Jewellery of base metal clad with precious metal | 3% |
| 7114 11 | Silver articles: utensils, idols, plates (silversmiths' wares) | 3% |
| 7114 19 | Goldsmiths' wares of other precious metal | 3% |
| 7117 | Imitation jewellery | 3% |
| 7108 12, 7108 13 | Gold, unwrought (bars, biscuits) or semi-manufactured | 3% |
| 7106 91, 7106 92 | Silver, unwrought or semi-manufactured | 3% |
| 7110 | Platinum, unwrought or semi-manufactured | 3% |
| 7118 | Coins | 3% |
| 7102 31, 7102 39 | Diamonds, non-industrial: rough (0.25%), cut and polished (1.5%) | 0.25% / 1.5% |
| SAC 998892 | Jewellery manufacturing services: job work on gold or silver owned by a registered jeweller | 5% |
| SAC 998892 | Job work on diamonds | 1.5% |
Six-digit headings are from the Harmonized System used in India's customs tariff; the eight-digit tariff items under them are on the CBIC portal. Rates as of October 2026.
| Turnover in the previous year | B2B invoices | B2C invoices |
|---|---|---|
| Up to ₹5 crore | 4 digits (e.g. 7113) | Optional |
| Above ₹5 crore | 6 digits (e.g. 711319) | 6 digits |
Notification 78/2020-Central Tax, from 1 April 2021. The same digits go in the HSN summary of GSTR-1 (Table 12).
On the bill
- One HSN per line, matching the item: 7113 for jewellery, 7114 for silver articles
- Repair labour and job work carry a SAC code (services), not an HSN
- A bill mixing jewellery and silver articles shows each line's own code
In GSTR-1
- The HSN summary (Table 12) lists each code with its quantity, value and tax
- B2B and B2C supplies are reported separately in the HSN summary
- Infovion JMS fills the HSN summary from the HSN on each bill line
Sources: CBIC tax information portal (GST Acts, Rules and rate notifications) · CBIC: Sectoral FAQ on Gems and Jewellery
FAQ
Frequently asked questions
What is the HSN code for silver jewellery?
7113 11. Silver articles such as plates, glasses and idols are 7114 11. Both are at 3% GST.
What is the HSN code for imitation jewellery?
7117, with GST at 3%. Unlike gold and silver jewellery, imitation jewellery needs an e-way bill when moved above the limit.
What is the HSN code for diamond jewellery?
7113: diamond-studded gold or platinum jewellery is classed as jewellery of precious metal (7113 19), at 3% on the full value. Loose diamonds are 7102.
What is the HSN code for gold coins?
7118 for coins and 7108 for bars and biscuits, both at 3% GST.
What is the HSN or SAC code for gold jewellery job work?
Job work is a service, so it takes a SAC code, not an HSN: 998892, jewellery manufacturing services, in group 9988 (manufacturing services on physical inputs owned by others). A karigar doing job work on a registered jeweller's gold charges 5% GST on the labour only; on diamonds it is 1.5%.
What is the NIC code for a jewellery shop?
Under NIC 2008, used for Udyam registration, retail sale of jewellery is 47733 and manufacture of gold and silver jewellery is 32111. Pick the activity you mainly do; a shop that also makes jewellery can add both. Check the codes on the Udyam portal when you register.
How many digits of HSN must a jeweller print?
With turnover up to ₹5 crore in the previous year, at least 4 digits on B2B invoices; above ₹5 crore, 6 digits on all invoices.
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