GST Invoice Format for Jewellers
The 3% trade — gold, ornaments, making charges, and old-gold exchange billed correctly.
Jewellery has GST's most unusual rate card: 3% on gold and ornaments (HSN 7113), 5% on making charges when billed separately as job work, and 0.25% on rough diamonds. Add hallmarking (HUID), gross vs net weight, and old-gold exchanges, and the jeweller's invoice format carries more mandatory detail per line than almost any other trade.
What this invoice format must include
Weight and purity per item
Gross weight, net weight, purity (22K/18K), and the HUID hallmark number — buyers, insurers, and BIS rules all expect them on the bill.
3% on the ornament, or 3% + 5% split
Selling a finished ornament is 3% on the whole value. If making charges are billed as separate job work, they attract 5%.
Old-gold exchange
Old jewellery from an unregistered customer is not taxable to the jeweller on purchase; the exchange value shows as an adjustment, with GST on the new ornament's full value.
Rate-of-the-day gold price
Record the gold rate applied so the taxable value reconstructs cleanly during assessment.
Sample line items
Typical line items with the HSN/SAC codes and GST rates this trade uses.
| Description | HSN/SAC | Qty | Rate (₹) | GST |
|---|---|---|---|---|
| Gold necklace 22K, gross 24.5g / net 24.1g, HUID XXXXXX | 711319 | 1 | 148,000 | 3% |
| Making charges — necklace (job work) | 998892 | 1 | 12,000 | 5% |
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Frequently asked questions
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