Calculate GST for Gold & Jewellery
Calculate CGST and SGST on precious metals, gold jewellery, making charges, and gem stones.
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GST Rate Explanation
Precious metals and articles of jewellery fall under HSN chapter 7113 and are subject to a specific GST rate of 3%. This rate applies uniformly to raw gold, gold bullion, and finished gold or silver ornaments. Making charges represent a separate job work service and carry a 5% GST rate if billed separately, though jewelers often bundle them together at the overall 3% rate.
Visual Tax Split & Collection Rules
Within State (CGST + SGST)
When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.
Across States (IGST)
When supply spans across states (interstate), a single Integrated GST of 3% is collected in full by the Central government before allocation.
GST Rate Structure Slabs
| Tax Slab | CGST (Central) | SGST (State) | IGST (Integrated) | Notes |
|---|---|---|---|---|
| 0% | 0.0% | 0.0% | 0.0% | Exempted / Nil rated goods |
| 5% | 2.5% | 2.5% | 5.0% | Essential items & services |
| 12% | 6.0% | 6.0% | 12.0% | Standard reduced rate items |
| 18% | 9.0% | 9.0% | 18.0% | Standard general rate items |
| 28% | 14.0% | 14.0% | 28.0% | Luxury / Sin goods & services |
GST Calculation Examples
10 gram gold coin purchase
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹65,000.00
GST (3%): ₹1,950.00
Total: ₹66,950.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹65,000.00
Base Amount: ₹63,106.80
GST Included: ₹1,893.20
Bridal gold jewellery set including making charges
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹2,50,000.00
GST (3%): ₹7,500.00
Total: ₹2,57,500.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹2,50,000.00
Base Amount: ₹2,42,718.45
GST Included: ₹7,281.55
Frequently Asked Questions
Related GST Calculators
Government References & Notifications
Tax Disclaimer Notice
GST on raw gold and jewellery is 3%. However, making charges represent a service and carry 5% GST if invoiced separately.