Artificial Jewellery HSN Code for GST Filing
Artificial jewellery is widely used in India for daily wear, office wear and weddings. It gives the look of gold, silver or diamond jewellery at a much lower cost, so it is popular with students, working professionals and homemakers.
To use the artificial jewellery HSN code correctly and apply the right GST rate, traders, wholesalers and retailers must understand how imitation jewellery is classified and how GST slabs like 5%, 18% and 40% generally apply after recent changes in the rate structure.
How to Classify Artificial Jewellery Under the Correct HSN Code?
Under GST, artificial jewellery is normally classified in the chapter that covers imitation jewellery. This family covers jewellery and small items made from base metals, plastics, glass, wood or other non precious materials that are used for personal decoration.
Products in this family include bangles, chains, necklaces, earrings, finger rings, anklets, bracelets, tikka sets and similar fashion jewellery. Even if the item has a thin coating of gold or silver, it can still remain in the imitation jewellery family if the base material is not a precious metal.
Key Artificial Jewellery HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 7117 | Imitation jewellery | Fashion bangles, chains, necklaces, earrings and similar items | 18% |
| 7117 | Costume jewellery | Plastic, glass or mixed material jewellery sets and accessories | 18% |
| 7117 | Base metal jewellery with coating | Base metal jewellery lightly plated with gold or silver look finish | 18% |
What is the GST Rate for Artificial Jewellery Under HSN Code?
In the present three slab GST structure, artificial jewellery is generally treated as a standard consumer good. Most imitation jewellery items under the imitation jewellery family attract the standard 18% slab unless a specific relief is notified for a special scheme or region.
The GST rate may vary depending on specific notifications and conditions, especially for handicraft items or special promotional schemes. However, for regular trade in artificial jewellery, it is safer to treat these items as standard taxable goods under the 18% slab and to update the rate only when there is a clear change in government decisions.
Why is Correct HSN Code Usage Crucial for Artificial Jewellery?
Using the correct HSN code for artificial jewellery makes GST invoices clear and easy to understand. Buyers can see how the item has been classified and why a particular GST rate has been charged, which supports proper input tax credit for fashion stores and online sellers.
Correct HSN usage also keeps outward supply data in GSTR one and other returns clean. If jewellery is wrongly shown under a precious metal HSN family or with the wrong GST rate, it can lead to mismatch, queries from the department and possible interest and penalties if tax has been short paid.
Once a business fixes the right HSN family and GST rate for its artificial jewellery range and saves these details in the item master of its accounting software, every invoice will carry the same classification. This reduces manual changes and helps maintain consistent reporting across all channels including retail shops and online marketplaces.
How Do Different Types of Artificial Jewellery Get Classified?
Different types of artificial jewellery such as fashion bangles, earrings, chains and anklets can all fall in the same imitation jewellery family when they are made mainly from base metal, plastic, glass, beads, thread or similar non precious materials.
If the jewellery has a thin gold or silver finish on top of a base metal, it can still remain in the imitation jewellery family as long as the base of the product is not a precious metal. On the other hand, items made mainly from real gold, silver or platinum belong to the precious jewellery family and are not treated as artificial jewellery.
For practical GST filing, it is helpful to group all artificial jewellery items that share the same imitation jewellery family into one product group in the accounting system. Separate groups can be created for precious metal jewellery so that the HSN code and GST rate for each group remain clear and easy to manage.
Conclusion
Artificial jewellery HSN codes usually place fashion accessories made from base metals, plastic, glass and similar materials in the imitation jewellery family. Under the present three slab GST structure, these items are generally treated as standard consumer goods that attract the 18% slab unless a specific concession applies.
By identifying which items are truly imitation jewellery, mapping them to the correct HSN family and applying the right GST rate in the item master, traders and retailers can raise correct invoices, support smooth input tax credit for buyers and avoid disputes or penalties during GST audits.
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions
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What is the HSN code for artificial jewellery?
Artificial jewellery is usually classified in the imitation jewellery family, which covers jewellery made mainly from base metal, plastic, glass or other non precious materials used for personal decoration.
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How is GST rate applied to artificial jewellery?
In general, artificial jewellery is treated as a standard taxable product and commonly attracts 18% GST. The rate may change only where a specific notification grants a concession for certain items or schemes.
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Are different types of artificial jewellery classified under the same HSN code?
Yes, many types of imitation jewellery such as bangles, earrings, chains and necklaces can share the same imitation jewellery HSN family as long as they are made mainly from non precious materials and match the family description.
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How to apply the artificial jewellery HSN code in GST returns?
First set the correct imitation jewellery HSN code and GST rate for all artificial jewellery items in your item master. Then use these details on every invoice so that outward supplies are reported correctly in GSTR one and other GST returns.
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Does the HSN code for artificial jewellery vary based on materials used?
Yes, the material plays an important role. Items made mainly from base metals, plastic or glass are treated as artificial jewellery, while items made mainly from real gold, silver or platinum fall under precious jewellery families and do not share the same HSN code.