GST Rate on Gold Jewellery
GSTZone Desk · Updated 2026
Short answer
Gold jewellery is taxed at a special 3% GST rate — a rate that sits outside the standard 5%/18% structure entirely and wasn’t touched by the September 2025 rate reset.
In detail
Precious metals get their own dedicated rate bracket under GST, separate from the general goods and services schedule. Gold jewellery, gold bars, and gold coins are all taxed at 3%, split as 1.5% CGST and 1.5% SGST for intra-state sales.
Making charges are where billing gets a little more nuanced. If the jeweller bills you a single composite value for the jewellery (metal plus workmanship combined), the whole amount is taxed at 3%. If the making/job-work charge is billed separately by a job worker, that specific job-work service can attract a different rate (5% for job work in relation to gold/jewellery manufacturing under a separate notified entry).
Because this is a special notified rate rather than part of the standard slab structure, it wasn’t part of the September 2025 rationalisation that collapsed most goods into 5% and 18% — gold, silver, and rough diamonds all continue on their own long-standing special rates.
GSTZone tip
When you get a jewellery bill, check whether making charges are shown as a separate line item or folded into the total — it changes which rate applies to that portion, and a jeweller who mixes this up either overcharges or under-collects tax.
Related questions
Is silver taxed the same as gold?+
Silver jewellery and articles are also taxed at 3%, in the same special precious-metal bracket as gold.
What about the customs duty when I buy imported gold?+
Customs duty on imported gold is a separate levy at the time of import, on top of and independent from the 3% GST charged when the jewellery is finally sold to you.
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