GST for Jewellers in India: Billing, HSN Codes and Invoicing
GST applies to jewellery sales, and getting invoices right keeps your books clean and your customers confident. This is a plain-language overview; always confirm the current rates and rules with your chartered accountant, since tax rates can change.
How GST applies to a jewellery sale
A jewellery sale is generally treated as having two components: the value of the gold itself and the making charges for crafting it. Under the GST regime these components have their own applicable rates, so a compliant invoice shows them separately rather than as a single lump sum.
Because rates are set by the GST Council and can be revised, treat any specific percentage you read online as something to verify against the latest notification before you rely on it.
What a compliant tax invoice needs
A proper invoice identifies your shop and its GSTIN, the customer, the item with its HSN code, the taxable value split between gold and making charges, and the tax applied. Intrastate sales use CGST plus SGST, while interstate sales use IGST.
- Shop name, address and GSTIN.
- Invoice number and date.
- Item description with HSN code.
- Taxable value, with the correct CGST+SGST or IGST split.
Getting the CGST/SGST vs IGST split right
Whether a sale is intrastate or interstate depends on the place of supply. Billing software that decides the split from the shop and customer states removes a common source of invoice errors.
Frequently asked questions
Is GST charged on making charges separately from gold?
Yes, the gold value and the making charges are generally treated as separate components on the invoice, each with its applicable rate. Confirm the current rates with your accountant.
What is the HSN code for gold jewellery?
Gold jewellery falls under a specific HSN classification. Confirm the exact code for your products with your accountant, as classification details matter for compliance.
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