HSN Codes · Chapter 71: Pearls, Precious Metals, and Jewellery

HSN Code 7108

Gold, unwrought or in semi-manufactured forms

Typical GST rate

3%

1.5% CGST + 1.5% SGST intra-state

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 7108

The first two digits (71) place this code in chapter 71 — Pearls, Precious Metals, and Jewellery. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Gold, silver, diamonds, and jewellery — the bullion and jewellery trade's chapter, with its special 3% GST rate (0.25% on rough diamonds).

More specific codes under 7108

  • 710811 — Gold (including gold plated with platinum unwrought or in semi-manufactured forms, or in powder form — powder
  • 71081100 — Gold (including gold plated with platinum unwrought or in semi-manufactured forms, or in powder form — powder — powder
  • 710812 — Gold (including gold plated with platinum unwrought or in semi-manufactured forms, or in powder form — other unwrought forms
  • 71081200 — Gold (including gold plated with platinum unwrought or in semi-manufactured forms, or in powder form — other unwrought forms — other unwrought forms
  • 71081210 — Containing 99.5 per cent. or more by weight of gold
  • 71081290 — Gold (including gold plated with platinum unwrought or in semi-manufactured forms, or in powder form — other unwrought forms — other
  • 710813 — Gold (including gold plated with platinum unwrought or in semi-manufactured forms, or in powder form — other semi-manufactured forms
  • 71081300 — Gold (including gold plated with platinum unwrought or in semi-manufactured forms, or in powder form — other semi-manufactured forms — other semi-manufactured forms
  • 71081310 — Containing 99.5 per cent. or more by weight of gold
  • 71081390 — Gold (including gold plated with platinum unwrought or in semi-manufactured forms, or in powder form — other semi-manufactured forms — other

Frequently asked questions

Goods and services under 7108 typically attract 3% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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