HSN code 71131142 is the 8-digit tariff item for articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal, of silver, whether or not plated or clad with other precious metal, studded with pearls, under heading 7113 and sub-heading 711311 (Chapter 71). GST is 3%: 1.5% CGST + 1.5% SGST within a state, or 3% IGST to another state. Rates as of 2026-10-21.
HSN 71131142 at a glance
| Tariff item (8 digits) | 71131142 |
|---|---|
| Heading (4 digits) | 7113: Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal |
| Sub-heading (6 digits) | 711311: Of silver, whether or not plated or clad with other precious metal |
| Chapter | 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin |
| Description | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal, of silver, whether or not plated or clad with other precious metal, studded with pearls |
| GST rate | 3% |
| Within the state | 1.5% CGST + 1.5% SGST (or UTGST) |
| To another state | 3% IGST |
9/2025-CT(R), Schedule IV, S. No. 10 (HSN 7113) covers "Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal" at 3%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 7113 | Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal | 3% | 1.5% + 1.5% | 9/2025-CT(R), Schedule IV, S. No. 10 |
Worked example: a ₹1,000 sale under HSN 71131142
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.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (7113) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (711311) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (71131142), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 711311
- HSN 71131110: Jewellery with filigree work (articles of jewellery and parts thereof, of precious metal or of metal clad... (3%)
- HSN 71131120: Jewellery studded with gems (articles of jewellery and parts thereof, of precious metal or of metal clad... (3%)
- HSN 71131130: Other articles of jewellery (articles of jewellery and parts thereof, of precious metal or of metal clad... (3%)
- HSN 71131141: Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal, of... (3%)
- HSN 71131143: Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal, of... (3%)
- HSN 71131144: Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal, of... (3%)
- HSN 71131145: Studded with other precious and semi-precious stones (3%)
- HSN 71131149: Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal, of... (3%)
- HSN 71131190: Parts (articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal, of... (3%)
See every rate entry for the heading on the HSN 7113 page, or all Chapter 71 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).