Shops and retail

GST invoice format for a jewellery shop (jeweller)

A jeweller's tax invoice must show far more than a price. Articles of jewellery of precious metal under heading 7113 attract 3% GST, applied to the whole value including making charges billed with the piece. Each line should show purity in karat, gross weight, net metal weight, stone weight, the gold or silver rate per gram used, making charges and the BIS hallmark HUID, with any old gold exchange shown separately below the tax computation.

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Sample jewellery shop invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
22K gold chain, BIS hallmarked (net wt 10.000 g, incl. making charges)	7113	10 GMS	7,150.00	71,500.00	3%
18K gold diamond ring (net wt 3.200 g, diamonds 0.25 ct)	7113	1 PCS	42,500.00	42,500.00	3%
Silver anklets, pair (net wt 60.000 g)	7113	1 PRS	7,200.00	7,200.00	3%
Silver pooja plate (net wt 120.000 g)	7114	1 PCS	14,400.00	14,400.00	3%
Imitation jewellery necklace set	7117	1 SET	1,800.00	1,800.00	3%
Taxable value				₹1,37,400.00
GST (CGST + SGST, or IGST if inter-state)				₹4,122.00
Invoice total				₹1,41,522.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a jewellery shop invoice needs

Purity (karat or fineness): The value of gold jewellery depends on whether it is 22K, 18K or 14K. Printing purity, matching the hallmark, protects the customer and shows the basis on which the metal value was calculated.
Gross, net and stone weight: Customers and auditors both check weight. Gross weight, net precious metal weight and stone weight in grams or carats explain how the metal value was reached and prevent disputes when jewellery is later exchanged or sold back.
Metal rate per gram: Gold and silver rates change daily. Stating the board rate per gram applied on the invoice date fixes the pricing basis and supports the value on which 3% tax was charged.
Making or wastage charges: Making charges are part of the price of the jewellery sold. Showing them separately is transparent for the customer, but they must be included in the taxable value at the jewellery rate, not taxed as a separate service.
BIS hallmark HUID: Under the BIS hallmarking regime each hallmarked gold article carries a six-digit HUID. Recording it on the invoice ties the sold piece to its hallmark and helps the customer verify it on the BIS Care app.
Old gold exchange details: When customers trade in old jewellery, record its weight, purity tested and value given. Show it as a deduction from the amount payable after the tax computation, with its own reference, rather than reducing the taxable value of the new piece.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a jewellery shop

3% on jewellery, silverware and imitation jewellery

Schedule IV of Notification 9/2025-Central Tax (Rate) taxes articles of jewellery of precious metal (7113), goldsmiths' and silversmiths' wares (7114), articles of pearls and precious stones (7116) and imitation jewellery other than lac bangles (7117) at 1.5% central tax, which with state tax gives 3%. Unwrought gold and silver of headings 7106 and 7108 are in the same schedule. The rate did not change in the September 2025 rationalisation, but the jewellery item master still has to be checked: bangles of lac or shellac are exempt under Notification 10/2025, and glass bangles are exempt too, so a fashion jewellery counter can have both 3% and nil lines.

Making charges belong to the jewellery value

When a jeweller sells a finished piece, making and wastage charges are part of the price of the goods being supplied, not a separate job-work service to the customer. They must be included in the taxable value and taxed at 3% with the metal. Show them on the invoice for transparency, but compute tax on metal value plus stone value plus making charges together. This is different from a karigar who does job work on gold supplied by a jeweller, which is a service and billed under its own SAC by the karigar.

Old gold exchange on the invoice

Customers often trade in old jewellery against a new purchase. A consumer selling old gold to the jeweller is not registered and is not making a taxable supply, so no tax is charged on the old gold. On the sales invoice, compute 3% GST on the full value of the new jewellery and show the old gold value as an adjustment against the amount payable below the tax total. Rule 27 of the CGST Rules, which values a supply made partly for non-money consideration at its price without exchange, supports this treatment, and keeping a separate purchase voucher for the old gold documents its weight and purity.

Hallmarking, PAN and cash limits

Hallmarking of gold jewellery is mandatory in notified districts under the BIS hallmarking order, and each piece carries a HUID that should appear on the bill. Separately from GST, income tax rules apply on jewellery sales: section 269ST bars receiving two lakh rupees or more in cash from a person in a single transaction, and Rule 114B requires the buyer's PAN for a sale of goods above two lakh rupees per transaction. A jewellery invoice format should therefore have room for the buyer's PAN and a clear split of payment modes.

Common billing mistakes

Taxing making charges separately at a service rate instead of including them in the 3% value of the finished jewellery.
Reducing the taxable value of new jewellery by the old gold exchange amount instead of adjusting it against the amount payable after the tax total.
Omitting the HUID, purity and net weight, leaving the bill unable to prove exactly what was sold if the customer complains or resells later.
Accepting two lakh rupees or more in cash against one bill, or skipping the buyer PAN on a high-value jewellery sale.

Jewellery shop GST invoice: FAQ

What is the GST rate on gold jewellery?

Gold, silver and platinum jewellery of heading 7113 attract 3% GST (1.5% CGST plus 1.5% SGST, or 3% IGST for inter-state sales). The rate applies to the full value of the piece including making charges and stones billed with it. Imitation jewellery of heading 7117 is also at 3%, except lac or shellac bangles, which are exempt.

Should making charges be shown separately on a jewellery bill?

Showing them separately is good practice, because customers compare making charges across shops. But the separate line is only for transparency. The making charge is part of the value of the jewellery supplied, so it must be added to the metal and stone value and taxed at 3% on the invoice.

How is old gold exchange shown on a GST invoice?

Compute GST on the full value of the new jewellery. Then show the value of old gold accepted, with its weight and tested purity, as an adjustment against the amount payable. Keep a separate purchase voucher signed by the customer for the old gold, since it is bought from an unregistered person without tax.

Is an e-way bill required for moving jewellery?

Rule 138(14) of the CGST Rules exempts most chapter 71 goods, including gold and silver jewellery, from the e-way bill. Imitation jewellery of heading 7117 is not exempt, and Kerala requires e-way bills for intra-state movement of chapter 71 goods. A tax invoice or delivery challan must still travel with jewellery moved for sale, approval or exhibition.

Sources: CBIC — Notification 9/2025-Central Tax (Rate), goods rate schedules · CBIC — Notification 10/2025-Central Tax (Rate), exempted goods · CBIC — CGST Rules 2017 (Rule 27 valuation, Rule 46 tax invoice) · BIS — Hallmarking scheme for gold jewellery

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