What is the GST (IGST) rate for HSN code 71131990?

HSN code 71131990 (Jewellery) attracts 3% IGST under Schedule IV of the GST notification.

What is the customs duty (BCD) for HSN code 71131990?

The Basic Customs Duty (BCD) for HSN code 71131990 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 71131990 cover?

HSN code 71131990 covers Jewellery. It sits 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, in Section XIV – NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN.

What is the unit of measurement for HSN code 71131990?

The standard unit of quantity (UQC) for HSN code 71131990 is kg, as listed in the Customs Tariff.

What is the HSN code for gold jewellery?

Jewellery of precious metal falls under heading 7113 — articles of other precious metal (incl. gold) under sub-heading 711319 (e.g. 71131990), silver jewellery under 711311, and base metal clad with precious metal under 71132000.

HSN Code Finder · Product

Jewellery HSN Code 7113

Q: What is the HSN code for Jewellery?

The HSN code for Jewellery is 71131990, classified 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 of India's Customs Tariff (ITC-HS).

3% IGSTSchedule IV

Articles of jewellery of precious metal are classified under HSN heading 7113. Silver jewellery, gold/other precious-metal jewellery and base metal clad with precious metal each map to distinct tariff items.

Search any HSN code

Heading

7113

Primary code

71131990

GST / IGST

Customs duty (BCD)

20%

Jewellery HSN codes & GST rates

The 8-digit HSN/HS codes under heading 7113 (articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal clad with precious metal:). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
71131110	Jewellery with filigree work 7113 11 41 ---- Unstudded kg. 25% - 7113 11 42 ---- Studded with pearls kg. 25% - 7113 11 43 ---- Studded with diamonds of heading 7102 kg. 25% - 7113 11 44 ---- Studded with diamonds of heading 7104 kg. 25% - 7113 11 45 ---- Studded with other precious and semi-precious kg. 25% stones 7113 11 49 ---- Other kg. 25% -	3%	20%
71131190	Parts	3%	20%
71131990	Other	3%	20%
71132000	Of base metal clad with precious metal _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _	3%	20%

FTA preferential rates: 12 partner agreement(s) listed for 71131990; best preferential rate 0% via ASEAN countries; 11 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for jewellery?

The HSN code for jewellery is 7113 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for jewellery the most common is 71131990, which attracts 3% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How jewellery is classified under HSN

The HSN classification for jewellery narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 712-digitNatural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
71134-digit headingARTICLES OF JEWELLERY AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL clad with precious metal:
7113196-digit subheadingOf other precious metal, whether or not plated or clad with precious metal : 7113 19 11 ---- Unstudded kg. 25% - 7113 19 12 ---- Studded with pearls kg. 25% - 7113 19 13 ---- Studded with diamonds of heading 7102 kg. 25% - 7113 19 14 ---- Studded with diamonds of heading 7104 kg. 25% - 7113 19 15 ---- Studded with other precious and semi-precious kg. 25% stones 7113 19 19 ---- Other kg. 25% - 7113 19 21 ---- Unstudded kg. 25% - 7113 19 22 ---- Studded with pearls kg. 25% - 7113 19 23 ---- Studded with diamonds of heading 7102 kg. 25% - 7113 19 24 ---- Studded with diamonds of heading 7104 kg. 25% - 7113 19 25 ---- Studded with other precious and semi-precious kg. 25% stones 7113 19 29 ---- Other kg. 25% -
711319908-digit tariff itemOther

Section XIV — NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

GST on jewellery

Jewellery (HSN 7113) attracts 3% GST under GST Schedule IV. On a sale within the same state this is charged as 1.5% CGST + 1.5% SGST; on an inter-state sale or an import it is charged as a single 3% IGST. This is the rate recorded for the primary code 71131990 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported jewellery

When jewellery (HSN 71131990) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 3% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹30.192. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 71131990 →

Conclusion

The HSN code for jewellery is 7113 at the heading level, with 71131990 the most commonly used 8-digit tariff item (3% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.