Gold & Jewellery (3%): GST Calculator
Calculate 3% GST on gold ornaments, silver, and precious jewellery under HSN 7113. Split 1.5% CGST + 1.5% SGST on bullion and making charges.
Enter Amount & Rate
Gold, silver and platinum, including jewellery
Tax Breakdown @ 3%
- Taxable value
- ₹75,000.00
- CGST @ 1.5%
- ₹1,125.00
- SGST / UTGST @ 1.5%
- ₹1,125.00
- Total GST
- ₹2,250.00
- Total incl. GST
- ₹77,250.00
GST = ₹75,000.00 × 3 ÷ 100
₹75,000.00 at Every GST Slab
GST added on top of the amount. The 12% and 28% slabs were removed from 22 Sept 2025.
| Rate | Taxable value | CGST + SGST | Total incl. GST | Applies to |
|---|---|---|---|---|
| 5% | ₹75,000.00 | ₹1,875.00 + ₹1,875.00 | ₹78,750.00 | Butter, ghee, cheese and namkeen, apparel up to ₹2,500 a piece, standalone restaurants, hotel rooms up to ₹7,500 a day |
| 18% | ₹75,000.00 | ₹6,750.00 + ₹6,750.00 | ₹88,500.00 | IT and software services, most professional services, ACs, TVs above 32 inches, dishwashers, small cars |
| 40% | ₹75,000.00 | ₹15,000.00 + ₹15,000.00 | ₹1,05,000.00 | Aerated sugar-added drinks, cars above 1200cc petrol / 1500cc diesel or longer than 4 m, motorcycles above 350cc, yachts |
| 3% | ₹75,000.00 | ₹1,125.00 + ₹1,125.00 | ₹77,250.00 | Gold, silver and platinum, including jewellery |
| 0.25% | ₹75,000.00 | ₹93.75 + ₹93.75 | ₹75,187.50 | Rough diamonds and rough precious stones |
Invoice Tax Breakdown
Add each line with its code and rate. Tax is grouped rate-wise, the way a GST invoice shows it.
| Description | HSN/SAC | Qty | Rate (₹) | GST % | Taxable | GST | |
|---|---|---|---|---|---|---|---|
| ₹25,000.00 | ₹4,500.00 | ||||||
| ₹9,000.00 | ₹450.00 |
| GST rate | Taxable value | CGST | SGST | Total tax |
|---|---|---|---|---|
| 5% | ₹9,000.00 | ₹225.00 @ 2.5% | ₹225.00 @ 2.5% | ₹450.00 |
| 18% | ₹25,000.00 | ₹2,250.00 @ 9% | ₹2,250.00 @ 9% | ₹4,500.00 |
- Taxable value
- ₹34,000.00
- Total GST
- ₹4,950.00
- Invoice total
- ₹38,950.00
Rupees Thirty Eight Thousand Nine Hundred Fifty Only
Common GST Rates After GST 2.0
Frequently searched items and their current rate. rules are noted where they change the answer.
| Item or service | GST | Note |
|---|---|---|
| Software, IT and digital marketing services | 18% | With input tax credit |
| Standalone restaurant | 5% | No input tax credit |
| Restaurant in a hotel with rooms above ₹7,500 a day | 18% | With input tax credit |
| Hotel room up to ₹7,500 a day | 5% | No input tax credit (was 12%) |
| Hotel room above ₹7,500 a day | 18% | With input tax credit |
| Apparel up to ₹2,500 a piece | 5% | Above ₹2,500 a piece: 18% |
| Air conditioners, TVs above 32 inches, dishwashers | 18% | Cut from 28% |
| Gold, silver and jewellery | 3% | Special rate |
| Rough diamonds and precious stones | 0.25% | Special rate |
This calculator does the arithmetic; it is not tax advice. Rates follow the HSN/SAC code, so check yours against the CBIC rate notifications before you invoice.
Notes for This Preset
Gold, silver, platinum, and precious gemstone jewellery carry a special 3% GST rate under HSN 7113 (split as 1.5% CGST and 1.5% SGST on intra-state purchases). The 3% rate applies to both the gold bullion value and making charges when invoiced together as a composite jewellery supply. Job work charges for making jewellery out of gold supplied by someone else are a service, taxed at 5% GST under SAC 9988 rather than 3%.
How is the GST amount calculated?
To add GST, multiply the taxable value by the rate ÷ 100. To remove GST from an inclusive price, multiply the inclusive price by rate ÷ (100 + rate). For supplies within one state, split the result equally into CGST and SGST; for supplies between states, charge the full amount as IGST.
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