Jewellery HSN Code: Understanding Classification
Jewellery includes ornaments made from gold, silver, platinum, diamonds and imitation materials. Jewellers and traders must use the correct jewellery HSN code so that GST and customs duties are applied properly.
This guide explains the main HSN codes used for gold and diamond jewellery, how these codes affect taxation and why correct classification is important for jewellery businesses.
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HSN Code for Gold Jewellery
Gold jewellery is generally classified under heading 7113 which covers articles of jewellery of precious metal. This heading covers items such as rings, chains, bangles, necklaces and other ornaments made mainly from gold or other precious metals.
Jewellery HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 14 |
| Section Title | Guide to HSN Section 14 |
| Section Description | NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN |
| Chapter | |
|---|---|
| Chapter No | 71 |
| Chapter Title | Natural Pearls & Metals |
| Chapter Description | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 7113 | Jewellery & parts of precious metals | 3% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 71131110 | Cut and Polished Diamonds | 3% |
| 71131120 | Rough or Uncut Diamonds | 3% |
| 71131130 | Treated or Enhanced Diamonds | 3% |
| 71131141 | Studded with pearls | 6% |
| 71131142 | Studded with diamonds of heading 7102 | 6% |
| 71131143 | Studded with diamonds of heading 7104 | 6% |
| 71131144 | Studded with other precious and semi-precious stones | 6% |
| 71131145 | Silver jewellery, stone-studded | 6% |
| 71131149 | Unstudded | 6% |
| 71131190 | Other Diamonds | 3% |
| 71131910 | Cut and Polished Precious or Semi-Precious Stones | 3% |
| 71131911 | Studded with pearls | 6% |
| 71131912 | Studded with diamonds of heading 7102 | 6% |
| 71131913 | Studded with diamonds of heading 7104 | 6% |
| 71131914 | Studded with other precious and semi-precious stones | 6% |
| 71131915 | Gold jew. studded other | 6% |
| 71131919 | Unstudded | 6% |
| 71131920 | Rough or Uncut Precious or Semi-Precious Stones | 3% |
| 71131921 | Studded with pearls | 6% |
| 71131922 | Studded with diamonds of heading 7102 | 6% |
| 71131923 | Studded with diamonds of heading 7104 | 6% |
| 71131924 | Studded with other precious and semi-precious stones | 6% |
| 71131925 | Platinum jew. studded other | 6% |
| 71131929 | Other Zinc Coated Flat Steel (>=600mm) | 6% |
| 71131930 | Treated or Enhanced Stones | 3% |
| 71131940 | Synthetic Precious or Semi-Precious Stones | 3% |
| 71131950 | Imitation Precious or Semi-Precious Stones | 3% |
| 71131960 | Miscellaneous Stones | 3% |
| 71131990 | Other Articles of Precious Metal | 3% |
| 71132000 | Articles of Base Metal Clad with Precious Metal | 3% |
* GST rates may vary based on the latest GST notifications
HSN Code for Diamond Jewellery
Diamond jewellery which uses gold or other precious metal as a base and is set with diamonds is normally still classified under heading 7113 as jewellery of precious metal. The presence of diamonds does not change the main heading, but the description on invoices should clearly mention that the jewellery contains diamonds.
Loose diamonds that are not mounted or set are classified separately under heading 7102. These may attract a different GST rate compared to finished diamond jewellery, so it is important not to confuse the two classifications.
How HSN Codes Help in Jewellery Taxation?
Correct jewellery HSN codes help determine the GST rate, customs duties on imports and the eligibility of input tax credit on raw materials and services. For example, gold jewellery sold to customers is taxed differently from loose diamonds imported for manufacturing, even though both belong to the jewellery sector.
When invoices clearly show the correct HSN code for each line item it becomes easier to report sales and purchases in GST returns, answer queries from tax officers and provide accurate information to customers about the tax component of their jewellery purchases.
Conclusion
Jewellery products mainly fall under headings 7113, 7116 and related codes in Chapter 71. Using the correct HSN code for gold jewellery, diamond jewellery, imitation jewellery and related services ensures correct GST and customs treatment. This in turn helps jewellery businesses stay compliant, manage their tax costs and maintain trust with customers.
