The HSN code for jewelry in India falls under Chapter 71 of the Customs Tariff Act, 1975. Gold jewelry is classified under 7113 19, silver jewelry under 7113 11, and imitation jewelry under 7117. Precious metal jewelry attracts 3% GST. All imitation jewelry under 7117 now attracts 3% GST per CBIC Notification No. 13/2025-Central Tax (Rate), with handcrafted pieces getting a reduced 1.5% GST.
What is the HSN code for gold jewelry in India?
Gold jewelry is classified under HSN code 7113 19, covering "articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal."
The classification stays the same whether the gold is 18K, 22K, or 24K. Plain gold chains, rings, bangles, earrings, and necklaces all fall under this heading. Studded gold jewelry (pieces set with diamonds or gemstones) also stays under 7113 19 because classification follows the base metal, not the stones.
One common mistake: gold coins and gold bars are not jewelry. They fall under 7108 (gold in unwrought or semi-manufactured form), with a different duty structure. If your shipment mixes finished jewelry with gold bullion, each needs its own classification line on the Bill of Entry.
GST on gold jewelry is 3% on the total transaction value. When making charges are invoiced separately, they attract 5% GST. Most retail jewellers invoice a combined amount, so the effective rate is 3% on the whole bill.
How do I classify diamond, silver, and platinum jewelry?
Silver jewelry falls under HSN 7113 11. Platinum jewelry sits under 7113 19, the same heading as gold, because the tariff groups gold and platinum together under "other precious metal."
Diamond-studded jewelry is where importers often get the classification wrong. The HS code follows the primary metal base, not the stones. A diamond ring set in gold goes under 7113 19. A diamond pendant on a silver chain goes under 7113 11. Loose diamonds (unset) are classified separately under 7102.
Table 1: HSN Codes, GST, and Import Duty Rates for Jewellery in India (FY 2025-26)
| Jewelry type | HSN code | GST rate | Import BCD |
|---|---|---|---|
| Gold jewelry (plain or studded) | 7113 19 | 3% | 20% |
| Silver jewelry | 7113 11 | 3% | 20% |
| Platinum jewelry | 7113 19 | 3% | 20% |
| Diamond studded (gold base) | 7113 19 | 3% | 20% |
| Imitation jewelry (base metal) | 7117 19 | 3% | 25% |
| Imitation jewelry (other materials) | 7117 90 | 3% | 25% |
Source: CBIC Customs Tariff, Chapter 71, rates applicable for FY 2025-26.
Base metal clad with precious metal gets its own code: 7113 20. The duty rate can be higher than for solid precious metal jewelry, so getting this distinction right matters for duty calculations.
What is the HSN code for imitation or artificial jewelry?
Imitation jewelry (also called artificial or fashion jewelry) falls under HSN 7117, split into two sub-headings:
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7117 19 covers imitation jewelry made from base metals (brass, copper, alloy): most costume jewelry in retail, from oxidized silver-look earrings to gold-plated bangles.
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7117 90 covers imitation jewelry made from other materials: plastic, glass, wood, ceramic, fabric, and natural seeds.
The GST on imitation jewelry changed in September 2025. Per CBIC Notification No. 13/2025-Central Tax (Rate), dated September 17, 2025, all imitation jewelry under 7117 now attracts 3% GST (1.5% CGST + 1.5% SGST). Handcrafted imitation jewelry gets a further reduced rate of 1.5% GST (0.75% CGST + 0.75% SGST).
The handcrafted rate applies to artisanal beadwork, hand-assembled fashion pieces, and natural seed jewelry. You need documentation that proves the handmade nature of the product: without it, customs will assess at the standard 3% rate for imitation jewelry.
For importers, the BCD on imitation jewelry under 7117 is 25%, which is 5 percentage points higher than the 20% BCD on precious metal jewelry under 7113. This rate difference catches importers off guard when sourcing fashion jewelry from overseas.
What are the customs duty and baggage rules for jewelry in 2026?
The Baggage Rules 2026, effective February 2, 2026, changed how returning Indian residents can bring jewelry into the country. The old value-based caps were replaced with weight-based limits.
Duty-free allowances for gold jewelry**:**
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Female passengers residing abroad for at least 1 year: up to 40 grams
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Other passengers residing abroad for at least 1 year: up to 20 grams
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General duty-free baggage allowance for air/sea passengers: ₹75,000
Jewelry exceeding the weight limit attracts customs duty at the prevailing BCD rate of 6% (5% BCD + 1% AIDC) on the assessed value, plus 3% IGST.
For commercial imports of gold (by licensed importers):
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Basic Customs Duty: 5%
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Agriculture Infrastructure and Development Cess (AIDC): 1%
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Total effective duty on raw gold: 6%
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IGST: 3%
Finished gold jewelry imported commercially under 7113 attracts 20% BCD, making it significantly more expensive than importing raw gold and manufacturing domestically. This rate differential is deliberate policy to support India's domestic jewelry manufacturing sector.
Keep purchase invoices for jewelry you carry. Under the digital customs declaration system, all items above the duty-free limit must be declared. Failure to declare gold jewelry can result in confiscation under the Customs Act, 1962.
What are the most common questions about jewelry HSN codes?
What is the GST rate on gold jewelry?
Gold jewelry attracts 3% GST on the total transaction value under HSN 7113. When making charges are billed separately, they attract 5% GST. Most retail transactions combine gold value and making charges into a single amount, so the effective GST is 3% on the total bill.
How much gold jewelry can I bring to India duty-free?
Under the Baggage Rules 2026 (effective February 2, 2026), female passengers returning after at least 1 year abroad can bring up to 40 grams of gold jewelry duty-free. Other passengers can bring up to 20 grams. These are weight-based limits, the earlier value-based caps have been removed.
What is the import duty on gold in India?
Gold attracts a total import duty of 6%: 5% BCD and 1% AIDC. This applies to raw gold (bars, coins) under HSN 7108. Finished gold jewelry under 7113 attracts 20% BCD. An additional 3% IGST applies on the assessed value for both categories.
What is the HSN code for diamond rings?
Diamond rings are classified by their primary metal, not the diamonds. A diamond ring with a gold band falls under HSN 7113 19; a silver band puts it under 7113 11. Loose, unset diamonds are classified separately under HSN 7102. GRI Rule 3(b) directs classification to the material that gives the article its essential character, which for jewelry is the metal setting.
Is imitation jewelry taxed differently from gold jewelry?
Since CBIC Notification No. 13/2025-Central Tax (Rate) dated September 17, 2025, all imitation jewelry under HSN 7117 attracts 3% GST (1.5% CGST + 1.5% SGST), the same total rate as precious metal jewelry. Handcrafted imitation jewelry gets a further reduced rate of 1.5% GST. On the import side, imitation jewelry carries 25% BCD compared to 20% for precious metal jewelry, so the customs duty burden is actually higher for imitation pieces.
Getting jewelry HSN codes right is trickier than it looks on paper. The difference between 7113 and 7117, or between 7113 11 and 7113 19, can mean a 5-percentage-point swing in import duty. At scale, that adds up. Eximoz automates HS classification for jewelry and other product categories, checking each item before it reaches the customs declaration stage. If your team handles jewelry imports or exports in volume, take a look at eximoz.com.