Jewellery in India is classified under Chapter 71 of the Harmonised System of Nomenclature (HSN), covering gold, silver, platinum, precious stones and imitation jewellery, with GST rates varying by material and product type. Accurate classification is essential for correct GST calculation, invoicing and compliance, as even small differences in composition or form can change the applicable HSN code and tax treatment.
How does jewellery HSN classification work?
The table below provides a comprehensive overview of commonly used jewellery HSN codes and their applicable GST rates:
|
Category |
HSN Code / Number |
Description |
|
Natural or cultured pearls |
7101 |
Covers natural or cultured pearls, whether or not graded or worked, but not strung, mounted or set. Excludes pearls permanently mounted, set or strung (usually under 7113-7116). |
|
Diamonds |
7102 |
Covers rough or polished diamonds, whether or not worked, but not mounted or set in jewellery, including industrial and non-industrial diamonds. |
|
Precious and semi-precious stones (Not mounted or set) |
7103 |
Includes precious and semi-precious stones (excluding diamonds) that are unworked, simply sawn or worked, but not mounted or set, such as rubies, sapphires and emeralds. |
|
Synthetic or reconstructed stones |
7104 |
Covers lab-created or reconstructed precious and semi-precious stones, including synthetic diamonds, quartz and other gems not mounted or set. |
|
Gold (including bars, coins) |
7108 |
Covers gold in raw or semi-manufactured form such as bars, coins and bullion. |
|
Silver (including bars) |
7106 |
Covers silver in raw or semi-manufactured form such as bars and ingots. |
|
Articles of jewellery (precious metal) |
7113 |
Includes jewellery made of or coated with precious metals such as gold, silver and platinum, including rings, bangles, chains, necklaces and ornaments. |
|
Articles of goldsmiths’ or silversmiths’ wares |
7114 |
Covers utensils, decorative articles, pooja items and similar items made of precious metals, excluding personal jewellery. |
|
Imitation jewellery |
7117 |
Covers artificial jewellery made from base metals, plastic, glass or other non-precious materials. Common product examples include costume jewellery, German silver items, beaded jewellery, fashion accessories (hair pins, hair accessories). Key sub-classifications: 7117 11 00: Imitation jewellery of base metal, plated or not - cuff-links and studs. 7117 19 10: Imitation jewellery of base metal - Bangles. 7117 19 90: Other imitation jewellery of base metal (earrings, necklaces). 7117 90 10: Jewellery studded with imitation pearls or stones. |
|
Parts of jewellery |
7115 |
Covers parts used in jewellery manufacturing such as clasps, fittings, etc. |
|
Jewellery boxes (leather or similar materials) |
4202 |
Covers jewellery storage or vanity cases and similar containers made of leather, plastic sheeting, textile materials or vulcanised fibre. |
|
Wooden jewellery boxes |
4420 |
Includes wood marquetry, inlaid wood, wooden caskets/cases for jewellery or cutlery, statuettes, ornaments and wooden furniture items not included in Chapter 94. |
|
Glass beads and imitation stones |
7018 |
Covers imitation pearls, beads and decorative stones primarily used in items like glass bangles, jewellery components and craft materials. |
What is the GST rate on jewellery in India?
After the GST rate rationalisation approved in the 56th GST Council meeting, the GST rate on most jewellery items in India remained unchanged. Gold, silver, platinum and diamond jewellery continue to attract 3% GST on the transaction value, while making charges are generally taxed at 5% when shown separately on the invoice. Imitation jewellery continues to fall under the 18% GST slab.
The Council also clarified concessional treatment for certain traditional categories, such as silver filigree work, handmade imitation jewellery and jewellery made from natural seeds or beads, which continue to attract 3% GST.
These revised provisions became effective from 22 September 2025 as part of broader GST 2.0 reforms aimed at simplifying the tax structure without increasing the burden on the jewellery sector. Businesses dealing in jewellery must ensure correct HSN classification and tax calculation per invoice to avoid GST compliance issues and penalties.
Also read the Gold GST Calculation: Rates, Formula & Jewellery Guide
How are different types of artificial jewellery classified under GST?
Artificial jewellery is classified based on the primary material used in the product. Items such as fashion bangles, earrings, chains, anklets and similar accessories generally fall under the imitation jewellery category when they are made mainly from base metals, plastic, glass, beads, thread or other non-precious materials.
Jewellery that has a thin gold or silver coating or plating over a base metal can still be classified as imitation jewellery, as long as the core material is not a precious metal. In contrast, items made predominantly from gold, silver or platinum are treated as precious jewellery and classified separately under the relevant HSN codes for precious metals.
From a practical GST compliance perspective, businesses can simplify reporting by grouping similar artificial jewellery items under the same imitation jewellery category in their accounting system. At the same time, it is advisable to maintain separate groups for precious metal jewellery to ensure correct HSN classification, GST rate application and accurate invoicing and return filing.
Conclusion
Correct jewellery classification under GST is essential for accurate tax calculation, compliant invoicing and smooth return filing. Since jewellery spans gold, silver, diamonds and imitation materials, even small differences in composition, design or supply structure can change the applicable HSN code and GST treatment.
For businesses, the real priority is consistency. Maintaining clear product categorisation and applying the same classification logic across invoices helps reduce errors, prevent mismatches during audits and improve overall GST compliance.
A solution like TallyPrime makes this process more reliable by supporting automated HSN mapping, GST-compliant invoicing and accurate tax calculation, helping jewellery businesses maintain control over classification while scaling operations without compliance risks.
