Artificial Jewellery HSN Code & GST Rates – HSN Code 7117 for Imitation Jewellery
What is HSN Code 7117?
The artificial jewellery hsn code is 7117, which covers all types of imitation jewellery—jewellery made from non-precious materials like base metal, plastic, artificial pearls, and synthetic stones.This section includes necklaces, rings, bracelets, anklets, bangles, hair accessories, and German silver articles, provided they do not contain or are not plated with precious metals in significant amounts.
Common items under imitation jewellery hsn code (7117):
- Artificial bangles, anklets, chains, necklaces, earrings, rings, maang tika, toe rings, hair jewellery
- German silver/other white metal sets
- Fancy jewellery studded with synthetic or imitation stones and pearls
- Imitation cuff-links and studs
GST Rates & Exemptions for HSN Code 7117
The 7117 hsn code gst rate for imitation jewellery is a uniform 3%, which is notably lower than precious jewellery or gold/silver articles. This rate applies to all types and forms of artificial jewellery, ensuring ease of billing and compliance.
Key Points:
- Standard GST on imitation jewellery: 3%
- No higher (12%/18%) slab for any classified artificial jewellery
- No compensation cess applies
- No GST exemption—even low-value or “costume” jewellery attracts 3% GST
Table Notes
- Use HSN 7117 for all non-precious jewellery, regardless of material origin (metal, plastic, glass, thread, fiber).
- 3% GST is uniformly applicable, with no sub-slab difference based on price or ornament type.
- Sub-headings (like 71171910 for bangles, 71171920 for German silver) may be used for better reporting but do not change the GST rate.
GST Rates Applicable Under HSN 7117
(GST rate is flat for all sub-headings within HSN 7117. Confirm latest rate for compliance every financial year.).
What’s Included in HSN 7117 for Artificial Jewellery?
HSN code for artificial jewellery (7117) covers:
- All jewellery made of base metals, glass beads, artificial pearls, imitation/synthetic stones, plastic, wood, fabric, or composite materials
- Items “plated” with precious metals but not of solid precious origin
- Costume sets, fashion/lifestyle ornaments, German silver pieces, and all non-fine jewellery lines
- Bridal sets, bangles, hair accessories, children’s jewellery, party/costume items
It excludes pure gold, silver, platinum jewellery, which fall under HSN 7113 and attract higher GST.
Key Exemptions Under GST for Artificial Jewellery
- No GST exemption for any variant of imitation jewellery under HSN 7117
- All artificial jewellery—regardless of material or price—attracts 3% GST
- Only natural or precious metal jewellery can fall under other rates (not 7117)
Input Tax Credit (ITC) Rules for Artificial Jewellery
- ITC can be claimed on GST paid for raw materials, manufacturing, trading, and inputs used to sell artificial jewellery hsn code 7117 products.
- This includes stones, beads, packing, marketing, warehousing, and retail supplies, provided output is taxed.
Limitations:
- ITC is not available on personal use items, exempt supply, or if supplied under composition scheme.
GST on Artificial Jewellery: Practical Scenarios
- Retailer sale: Store supplies a necklace set for ₹1,000 + 3% GST. GST code 7117 is mentioned; claims ITC on supplier stock.
- E-commerce seller: Sells bangles under HSN 71171910. All sales attract 3% GST, regardless of order value.
- Manufacturer/wholesaler: Ships German silver sets (71171920) nationwide; all supplies at 3% GST with ITC claim on bulk sourcing.
Common Mistakes in Artificial Jewellery GST Application
- Using HSN code for precious jewellery (7113) instead of imitation jewellery hsn code (7117)
- Charging a higher GST rate by mistakenly classifying with similar fashion accessories under Chapter 71 but not 7117
- Missing HSN on invoices—risking ITC dispute or audit
- Claiming ITC for items used for gifts, personal or promotional exempt events
Conclusion
Artificial jewellery HSN code 7117 standardizes billing and tax for all imitation jewellery in India, with a GST rate of 3% across styles and subcategories.Businesses, designers, and e-commerce sellers must use 7117 hsn code gst rate for compliance, ITC, and accurate invoice filing in 2025.
FAQs: Imitation Jewellery HSN Code 7117 & GST Rate
What is the HSN code for artificial jewellery?
HSN code 7117 is assigned to all imitation/artificial jewellery including German silver, bead, synthetic, and plated items.
What is the GST rate for imitation jewellery in 2025?
The GST rate is 3% on all artificial jewellery under HSN 7117.
Can a trader claim ITC on artificial jewellery stock?
Yes, if buying or manufacturing for taxable resale with valid GST invoices.
Does studded, synthetic or pearl jewellery have different GST?
No, all styles—plain or studded—are taxed at 3% under this HSN.
Are costume or hair ornaments under 7117 exempt?
No, all forms attract 3% GST.