HSN code for gold.
Gold is classified under HSN code 7108 (GOLD (INCLUDING GOLD PLATED WITH PLATINUM UNWROUGHT OR). The GST rate is 3%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
Gold in unwrought or semi-manufactured forms, including gold plated with platinum and gold powder. This covers raw gold, partially processed gold, and gold in powdered state, but excludes finished jewellery and gold articles.
GST rate for gold
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 3% | 1.5% + 1.5% | Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form | Sch IV S.No 59/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
Invoice examples at 3%
Intra-state sale of ₹10,000 at 3% GST
- Taxable value₹10,000
- CGST @ 1.5%₹150
- SGST @ 1.5%₹150
- Invoice total₹10,300
Inter-state sale of ₹1,00,000 at 3% GST
- Taxable value₹1,00,000
- IGST @ 3%₹3,000
- Invoice total₹1,03,000
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More specific codes under 7108
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Full detail — official text, every sub-code and rate history — on the HSN 7108 code page → · chapter 71 — Natural or cultured pearls, precious or semi-preci
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing