The HSN code for gold jewellery is 7113. GST is 3%: 1.5% CGST + 1.5% SGST within a state, or 3% IGST to another state. Gold and silver jewellery is 3%; silver bars (7106) are also 3%.
HSN code and GST rate for gold jewellery
| Item | Gold jewellery |
|---|---|
| HSN heading | 7113 |
| Description | Articles of jewellery and parts, of precious metal or metal clad with precious metal |
| GST rate | 3% |
| Same state | 1.5% CGST + 1.5% SGST |
| Other state | 3% IGST |
Gold and silver jewellery is 3%; silver bars (7106) are also 3%.
Example: GST on a ₹1,000 sale of gold jewellery
Taxable value ₹1,000.00. Within your state: CGST ₹15.00 + SGST ₹15.00 = ₹30.00, invoice total ₹1,030.00. To a buyer in another state: IGST ₹30.00, the same total.
How to show it on your invoice
Write the HSN code against each item line: at least 4 digits (7113) if your turnover in the previous year was up to ₹5 crore, 6 digits above that. Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. A GST invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the taxable value and the tax for each rate. Make one in a minute with the free GST invoice generator, or keep billing in FundRaksha Book, which fills the HSN and splits the tax for you.