Jewellery HSN Code
GST rates and HSN code for Jewellery.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin | Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal – Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal – Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, Un | 71131910 | 3% | – | 01/07/2017 | – |
| Imitation Jewellery | 7117 | 0% | – | 01/07/2017 | – | |
| Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal – Of Base Metal Clad With Precious Metal | 71132000 | 3% | – | 01/07/2017 | – | |
| Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal – Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal – Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, Se | 71131920 | 3% | – | 01/07/2017 | – | |
| Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal – Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal: | 7113 | 3% | – | 01/07/2017 | – | |
| Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal – Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal – Of Silver, Whether Or Not Plated Or Clad With Other Precious Metal: Parts | 71131190 | 3% | – | 01/07/2017 | – | |
| Imitation Jewellery – Other: Jewellery Studded With Imitation Pearls Or Imitation Or Synthetic Stones | 71179010 | 3% | – | 01/07/2017 | – | |
| Imitation Jewellery – Of Base Metal, Whether Or Not Plated With Precious Metal : Other: Bangles | 71171910 | 3% | – | 01/07/2017 | – | |
| Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal – Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal – Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Platinum | 71131950 | 3% | – | 01/07/2017 | – | |
| Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal – Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal – Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, Se | 71131930 | 3% | – | 01/07/2017 | – | |
| Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal – Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal – Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Other | 71131990 | 3% | – | 01/07/2017 | – | |
| Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal – Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal – Of Silver, Whether Or Not Plated Or Clad With Other Precious Metal: Jewellery With Fili | 71131110 | 3% | – | 01/07/2017 | – | |
| Imitation Jewellery | 7117 | 3% | – | 01/07/2017 | – | |
| Imitation Jewellery – Of Base Metal, Whether Or Not Plated With Precious Metal : Other: German Silver Jewellery | 71171920 | 3% | – | 01/07/2017 | – | |
| Services | Imitation Jewellery Manufacturing Services | 998893 | 1.5/5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.” | 1/10/2019 25/01/2018 13/10/2017 22/08/2017 | – |
| Glass and glassware | Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, Ot | 70189010 | 18% | – | 01/07/2017 | – |
| Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, Ot | 7018 | 0 | – | 01/07/2017 | – | |
| Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, Ot | 70182000 | 18% | – | 01/07/2017 | – | |
| Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, Ot | 7018 | 18% | – | 01/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Wood Marquetry And Inlaid Wood; Caskets And Cases For Jewellery Or Cutlery, And Similar Articles, Of Wood; Statuettes And Other Ornaments, Of Wood; Wooden Articles Of Furniture Not Falling In Chapter 94 | 4420 | 12% | – | 01/07/2017 | – |
Understand the Jewellery HSN Code and GST Rates
Understanding the Harmonized System of Nomenclature (HSN) code for jewellery is crucial for businesses involved in its creation, trade, and sale. This classification dictates the applicable Goods and Services Tax (GST) rates. Based on the provided data, let’s explore the HSN codes and GST rates for various types of jewellery.
Identify HSN Codes for Precious Metal Jewellery
The data clearly outlines HSN codes within Chapter 71 for “Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal”:
- HSN 7113: This heading covers articles of jewellery and parts thereof made of precious metal or metal clad with precious metal.
- HSN 71131110: Specifically for “Of Silver, Whether Or Not Plated Or Clad With Other Precious Metal: Jewellery With Filigree Work”.
- HSN 71131190: For “Of Silver, Whether Or Not Plated Or Clad With Other Precious Metal: Parts”.
- HSN 71131910, 71131920, 71131930, 71131950, 71131990: These sub-codes cover jewellery “Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal,” specifying categories like “Of Gold, Unworked,” “Of Gold, Set With Stones” (appears twice), “Of Platinum,” and “Other.”
- HSN 71132000: For “Of Base Metal Clad With Precious Metal.”
Identify HSN Codes for Imitation Jewellery
The data also specifies HSN codes under Chapter 71 for “Imitation Jewellery“:
- HSN 7117: This heading covers imitation jewellery.
- HSN 71171910: For “Of Base Metal, Whether Or Not Plated With Precious Metal : Other: Bangles.”
- HSN 71171920: For “Of Base Metal, Whether Or Not Plated With Precious Metal : Other: German Silver Jewellery.”
- HSN 71179010: For “Other: Jewellery Studded With Imitation Pearls Or Imitation Or Synthetic Stones.”
- The data also simply lists HSN 7117 and HSN 711700 without further sub-classification.
Understand the GST Rates for Jewellery
The GST rates for the specified jewellery categories are:
- 3% GST applies to all articles of jewellery and parts thereof made of precious metal or metal clad with precious metal (under HSN 7113).
- 0% GST applies to imitation jewellery (under HSN 7117).
Note Other Relevant Items
The data includes other items related to jewellery or its presentation:
- HSN 442010: Covers “Wood Marquetry And Inlaid Wood; Caskets And Cases For Jewellery Or Cutlery, And Similar Articles, Of Wood…” with a 12% GST rate.
- HSN 7018 (various sub-codes): Covers “Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery…” with an 18% GST rate.
- Service Code 998893: “Imitation Jewellery Manufacturing Services” with varying GST rates (1.5%, 5%, 12%, 18%) depending on specific conditions and notifications.
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