The artificial jewellery hsn code is 7117, which covers imitation and fashion jewellery of base metal, plastic, glass, wood or thread, and GST on it is 3%, the same special rate as gold jewellery. Bangles of lac or shellac, glass bangles and plastic bangles are nil rated.
The key test is whether the item contains precious metal: jewellery of gold, silver or platinum goes to 7113, while plated or base metal jewellery stays in 7117. This page explains the lines, the nil bangles and a shop bill. The jewellery hub is gold.
Artificial jewellery: codes and GST rates
Item / HSN / GST- Imitation jewellery of base metal, plated or not3%Necklaces, earrings, chains
- Imitation jewellery of other materials3%Plastic, wood, thread jewellery
- Cufflinks and studs, imitation3%Base metal
- Bangles of lac or shellacNilNil list
- Glass banglesNilExcept of precious metal
- Plastic banglesNilNil list
- Gold and silver jewellery3%Precious metal jewellery
- Imitation pearls and stones, loose18%Glass small wares
- Glass beads5%Loose beads
- Artificial flowers18%Not jewellery
Quick facts
HSN heading
7117: imitation jewelleryGST rate
3% (1.5% CGST + 1.5% SGST)Schedule
IV of notification 9/2025-Central Tax (Rate)Nil items
Lac, glass and plastic banglesDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
7113 for plated jewellery (7113 needs precious metal)
Artificial jewellery hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Necklace, earrings, chain of base metal | 7117 19 | 3% |
| Gold plated or silver plated fashion jewellery | 7117 19 | 3% |
| Oxidised jewellery | 7117 19 | 3% |
| Cufflinks and studs | 7117 11 | 3% |
| Plastic, wooden, thread, kundan style sets | 7117 90 | 3% |
| Lac or shellac bangles | 7117 | Nil |
| Glass bangles | 7018 | Nil |
| Plastic bangles | 3926 | Nil |
| Metal bangles, imitation | 7117 19 | 3% |
| Gold jewellery | 7113 | 3% |
| Silver jewellery | 7113 | 3% |
Imitation jewellery gst rate: why 3%
Schedule IV of notification 9/2025-Central Tax (Rate) lists precious metals, jewellery and imitation jewellery at 1.5% central tax, giving 3% GST. Imitation jewellery of heading 7117 is included, except bangles of lac or shellac. That makes fashion jewellery one of the few items outside the 5% and 18% slabs.
Bangles hsn code: lac, glass, plastic and metal
Lac and shellac bangles are nil under 7117. Glass bangles, except those made from precious metals, are nil under 7018. Plastic bangles are nil under 3926. Metal bangles that are imitation jewellery stay at 3% under 7117. Gold or silver bangles are 7113 at 3%. See silver.
Earrings, necklaces and sets
Earrings, necklaces, chains, anklets, nose pins and rings of base metal or plated metal are 7117 19. Sets of beads, stones and metal sold as fashion jewellery stay in 7117. Loose imitation pearls and stones are glass small wares under 7018 at 18%, and loose glass beads are 5%.
Jewellery shop invoice
Fashion jewellery wholesaler bill: Oxidised earrings, HSN 7117 19, 200 pairs, taxable value Rs 30,000. CGST 1.5% Rs 450. SGST 1.5% Rs 450. Total Rs 30,900.
A shop selling both gold and artificial jewellery should keep separate item codes even though both are 3%, because the GSTR-1 HSN summary must show 7113 and 7117 separately. On a 3% item the split is 1.5% CGST and 1.5% SGST, or 3% IGST for an order shipped to another state; online sellers shipping across India will mostly charge IGST.
Artificial flowers and gifts
Shops that sell fashion jewellery often stock hair accessories and gift items too. Hair clips, hair bands and similar accessories are 9615 at 5%. Watches are a separate heading at 18%. Artificial flowers, foliage and fruit are 6702 at 18% and are not jewellery. Jewellery boxes of wood are 4420 at 5%. Gift items are covered on the gift items page.
Jewellery codes here are a general reading of the present rate schedules. Precious metal content decides the heading, so check the GST portal entry and get a GST practitioner's or chartered accountant's view on mixed metal items.
Frequently asked questions
How much GST is charged on artificial jewellery?
Imitation jewellery under 7117 is taxed at 3%.
What is the 7117 hsn code?
7117 is imitation jewellery, such as base metal and plated fashion jewellery.
What is the bangles hsn code?
Lac bangles are 7117 and glass bangles 7018, both nil. Plastic bangles 3926 are nil. Imitation metal bangles are 7117 at 3%.
What is the earrings hsn code?
Fashion earrings are 7117 19 at 3%. Gold earrings are 7113 at 3%.
What is the artificial flower hsn code?
Artificial flowers are 6702, at 18%.