Artificial Jewellery HSN 7117 & GST Rates for Imitation Jewellery

The HSN code for artificial jewellery is 7117, and the GST rate is 3% across all imitation jewellery products in India as of 2026. This applies to all non-precious jewellery including metal, plastic, bead, and synthetic stone jewellery.

What is HSN Code 7117?

The artificial jewellery HSN code is 7117, which covers all types of imitation jewellery made from non-precious materials such as base metal, plastic, artificial pearls, glass beads, and synthetic stones. This includes necklaces, rings, bracelets, anklets, bangles, hair accessories, oxidised jewellery, and German silver articles, provided they do not contain significant amounts of precious metals.

Common items under imitation jewellery hsn code (7117):

• Artificial bangles, anklets, chains, necklaces, earrings, rings, maang tika, toe rings, and hair jewellery
• German silver and oxidised jewellery sets
• Fashion jewellery and bridal imitation jewellery sets
• Fancy jewellery studded with synthetic or imitation stones and pearls
• Imitation cuff-links and studs

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.).​

Explore List of new GST rate in 2026

HSN Code 7117 vs 7113: Key Difference (Artificial vs Gold Jewellery)

HSN code 7117 is used for artificial or imitation jewellery made from non-precious materials, while HSN code 7113 applies to jewellery made from precious metals like gold, silver, or platinum.

The key difference lies in material composition and GST treatment. Artificial jewellery under 7117 attracts a 3% GST rate, whereas gold and silver jewellery under 7113 are also taxed at 3% but involve different valuation rules, compliance requirements, and making charges considerations.

Misclassification between these two codes is a common error and may lead to incorrect invoicing and GST reporting issues.

GST Rates & Exemptions for HSN Code 7117

As of 2026, there have been no changes in the GST rate for artificial jewellery under HSN 7117, and the rate continues to remain at 3% across all categories.

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.

What’s Included Under HSN Code 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.​

How to Choose the Correct HSN Code for Jewellery?

To select the correct HSN code for jewellery, businesses must first identify whether the product is made from precious or non-precious materials. Artificial or imitation jewellery made from base metals, plastic, or synthetic stones should be classified under HSN 7117.

If the jewellery contains gold, silver, or platinum in significant quantity, it must be classified under HSN 7113 instead. Proper classification ensures correct GST application, avoids penalties, and simplifies input tax credit claims.

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.

ITC claims must comply with GST return filings such as GSTR-1 and GSTR-3B, along with proper invoice matching.

GST on Artificial Jewellery: Practical Scenarios

1. Retailer sale: Store supplies a necklace set for ₹1,000 + 3% GST. GST code 7117 is mentioned; claims ITC on supplier stock.
2. E-commerce seller: Sells bangles under HSN 71171910. All sales attract 3% GST, regardless of order value.
3. 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
• Classifying imitation jewellery under general fashion accessories instead of HSN 7117

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 HSN code 7117 and the 3% GST rate for compliance, ITC claims, and accurate invoicing in 202

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Quick Summary: HSN 7117 & GST Rate

• HSN Code: 7117
• Category: Artificial / Imitation Jewellery
• GST Rate: 3%
• Applies to: Bangles, necklaces, rings, German silver, oxidised jewellery, synthetic stone jewellery
• No GST slab variation across sub-categories
  

Explore - New GST Rates in India 2026

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 2026?

The GST rate for imitation or artificial jewellery under HSN Code 7117 is 3% in India as of 2026, with no change in the current GST structure across all product categories.

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.

What is the jewellery HSN code and GST rate in India?

The jewellery HSN code depends on the type of jewellery. Gold and silver jewellery fall under HSN 7113 and attract 3% GST, while imitation jewellery falls under HSN 7117 and is taxed at 5% GST.

What is the GST rate for artificial jewellery in India in 2026?

A: Artificial or imitation jewellery classified under HSN Code 7117 attracts a 3 % GST rate in India for 2026. This rate is part of the standard GST schedule for jewellery items under chapter 71.

What is the 8 digit HSN code for artificial jewellery?

HSN code 7117 is the base classification for artificial jewellery, with detailed sub-codes such as 71171910 and 71179090 used for specific product categories.

What is the GST rate for wholesale artificial jewellery?

The GST rate remains 3% under HSN 7117 for both wholesale and retail sales, with no difference based on transaction type.