HSN Code
HSN Code 7113 — Jewellery of Precious Metal
HSN heading 7113 covers finished jewellery of gold, silver, or platinum — but not imitation jewellery, coins, or unworked bullion, coded elsewhere.
7113 is specifically for finished jewellery articles made of precious metal (gold, silver, platinum) or metal clad with precious metal — rings, necklaces, bangles, earrings, and similar worked pieces, along with their parts. It requires the piece to actually be precious metal, not just precious-metal-look.
Imitation jewellery — pieces that look like precious-metal jewellery but are made of base metal, plastic, or other non-precious materials — is classified under an entirely different heading (7117), even when marketed or sold in the same retail category as "jewellery."
Raw or semi-worked precious metal — gold or silver bars, ingots, and unworked bullion that hasn't been made into a finished article yet — is also classified separately (7108 for gold, 7106 for silver) from the finished jewellery under 7113. The distinction is whether the metal has been worked into a finished piece.
GST rate for 7113
GST rate: 3%
- 3%Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metalNotification 9/2025, Schedule IV, S. No. 10 — covers 7113
1 more entry for specific goods across several chapters
These apply only if your goods match the description — e.g. renewable-energy devices or e-waste.
- NilRupee notes or coins when sold to Reserve Bank of India or the Government of IndiaNotification 10/2025, S. No. 131 — covers 48 or 4907 or 71
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 9/2025-Integrated Tax (Rate), as amended by 19/2025-IT(Rate) and 01/2026-IT(Rate), Notification 10/2025-Integrated Tax (Rate) and Notifications 02/2026 and 03/2026-Integrated Tax (Rate), 27 October 2026 (from 1 November 2026). The table below shows the rates each more specific code can carry.
What's included
- Gold jewellery — rings, necklaces, bangles, earrings
- Silver and platinum jewellery
- Parts of jewellery articles, of precious metal
Commonly confused — classified elsewhere
- Imitation/fashion jewellery (non-precious materials) — 7117
- Unworked or semi-worked gold (bars, ingots, bullion) — 7108
- Unworked or semi-worked silver (bars, ingots, bullion) — 7106
- Coins — 7118
All 33 codes under 7113
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 711311 | Of silver, whether or not plated or clad with other precious metal | 3% |
| 71131110 | Jewellery with filigree work | 3% |
| 71131120 | 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 studded with gems | 3% |
| 71131130 | Other articles of jewellery | 3% |
| 71131141 | Unstudded | 3% |
| 71131142 | Studded with pearls | 3% |
| 71131143 | Studded with diamonds of heading 7102 | 3% |
| 71131144 | Studded with diamonds of heading 7104 | 3% |
| 71131145 | Studded with other precious and semi-precious stones | 3% |
| 71131149 | Other | 3% |
| 71131190 | Parts | 3% |
| 711319 | Of other precious metal, whether or not plated or clad with precious metal | 3% |
| 71131910 | 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, unstudded | 3% |
| 71131911 | Unstudded | 3% |
| 71131912 | Studded with pearls | 3% |
| 71131913 | Studded with diamonds of heading 7102 | 3% |
| 71131914 | Studded with diamonds of heading 7104 | 3% |
| 71131915 | Studded with other precious and semi-precious stones | 3% |
| 71131919 | Other | 3% |
| 71131920 | 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, set with pearls | 3% |
| 71131921 | Unstudded | 3% |
| 71131922 | Studded with pearls | 3% |
| 71131923 | Studded with diamonds of heading 7102 | 3% |
| 71131924 | Studded with diamonds of heading 7104 | 3% |
| 71131925 | Studded with other precious and semi-precious stones | 3% |
| 71131929 | Other | 3% |
| 71131930 | 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, set with diamonds | 3% |
| 71131940 | 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, set with other precious and semi- precious stones | 3% |
| 71131950 | 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, unstudded | 3% |
| 71131960 | Parts | 3% |
| 71131990 | Other | 3% |
| 711320 | Of base metal clad with precious metal | 3% |
| 71132000 | Of base metal clad with precious metal | 3% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
Is imitation/artificial jewellery classified the same as real gold jewellery?
No — imitation jewellery made of base metal, plastic, or other non-precious materials falls under a completely different heading (7117), separate from precious-metal jewellery under 7113.
Is gold bullion the same HSN code as gold jewellery?
No — unworked or semi-worked gold (bars, ingots, bullion) is classified separately (7108) from finished gold jewellery under 7113. The distinction is whether the metal has been made into a finished article.
Does 7113 include the cost of gemstones set in the jewellery?
The jewellery piece as a whole — including set stones — is generally classified under 7113, but confirm the specific treatment on the GST portal if the piece involves high-value gemstones, since valuation and specific rules can apply.