HSN Code 7113 — Gold & silver jewellery
HSN code 7113 covers Articles of Jewellery and Parts Thereof, of Precious Metal or of Metal Clad with Precious Metal. Under GST 2.0 (effective 22 September 2025), HSN 7113 (gold & silver jewellery) is taxed at 3% GST. This code falls under Chapter 71 — Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 7113 at a glance
| HSN Code | 7113 |
| Description | Articles of Jewellery and Parts Thereof, of Precious Metal or of Metal Clad with Precious Metal |
| GST Rate (GST 2.0) | 3% |
| Chapter | Chapter 71 — Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin |
| Heading | 7113 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
About HSN 7113
HSN heading 7113 covers finished articles of jewellery and their parts made of precious metal, or of base metal clad with precious metal. In everyday trade this is the bread-and-butter of the Indian jeweller: gold chains, mangalsutras, bangles, kadas, gold and silver rings, earrings, pendants, nose pins, anklets (payal), and silver toe-rings, along with worked findings like clasps and settings that are themselves parts of jewellery. It sits in Chapter 71, which groups pearls, precious and semi-precious stones, and precious metals. Under GST 2.0 these goods attract the special 3% rate reserved for precious-metal jewellery, distinct from the standard 5%/18%/40% slabs. On a tax invoice you would show this 3% line, then carry the value into the HSN-wise summary of GSTR-1 and onto any e-way bill that moves the goods. Because 7113 is a 4-digit heading, the specific item lives in a 6- or 8-digit sub-code beneath it; a jeweller billing over Rs 5 crore aggregate turnover must report at 6 digits, so identify whether the piece is gold, silver or clad before picking the sub-code. Studded jewellery and making charges are billed separately, so apply the correct line for each component.
Sub-classifications under HSN 7113
33 more specific 6- and 8-digit codes fall under 7113 (gold & silver jewellery). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 711311 | Of Silver, Whether or Not Plated or Clad with Other Precious Metal: | 3% |
| 711319 | Of Other Precious Metal, Whether or Not Plated or Clad with Precious Metal : | 3% |
| 711320 | Of Base Metal Clad with 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% |
| 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% |
Showing 30 of 33 sub-codes — search the HSN Code Finder for the rest.
Frequently Asked Questions
What GST rate applies to a gold chain or mangalsutra billed under HSN 7113?
Is the 3% under HSN 7113 the same for gold, silver and metal-clad jewellery?
What is the HSN code for gold & silver jewellery?
What is the GST rate on gold & silver jewellery?
Which chapter does HSN code 7113 belong to?
Is the HSN code 7113 mandatory on invoices for gold & silver jewellery?
Related HSN codes in Chapter 71
People also search for
GST-compliant invoicing in TallyPrime
Auto-apply the correct HSN code & GST rate on every invoice. Mark IT is a 5-Star Certified Tally Partner in Mumbai.