Imitation jewellery. Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 3%1.5% + 1.5% | 7117 | Imitation jewellery [other than bangles of lac/shellac] Notification 9/2025-CT(R), Schedule IV, S.No. 14 |
| Nil | 7117 | Bangles of lac/shellac Notification 10/2025-CT(R), S.No. 154 |
| Entries for the whole of Chapter 71 (they apply where the description fits) | ||
| Nil | 48 or 4907 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India Notification 10/2025-CT(R), S.No. 131 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 7117 in the GSTN HSN master (9 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 7117 11 | CUFF-LINKS AND STUDS | – | |
| 7117 11 00 | CUFF-LINKS AND STUDS | – | Save |
| 7117 19 | OTHER : | – | |
| 7117 19 10 | BANGLES | – | Save |
| 7117 19 20 | GERMAN SILVER JEWELLERY | – | Save |
| 7117 19 90 | OTHER | – | Save |
| 7117 90 | OTHER : | – | |
| 7117 90 10 | JEWELLERY STUDDED WITH IMITATION PEARLS OR IMITATION OR SYNTHETIC STONES | – | Save |
| 7117 90 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (7117) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
