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24K Gold ₹15,108 — 0.00% |
22K Gold ₹13,839 — 0.00% |
18K Gold ₹11,342 — 0.00% |
Silver ₹256 — 0.00% |
Platinum ₹6,269 — 0.00% |
Indicative rates
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GST on Gold Jewellery

See Exactly What You're Paying in Tax — Full Breakdown

GST on gold jewellery: 3% on gold value + 3% on making charges + 5% on hallmarking fee

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Purity multiplier:

Effective rate: ₹/g for selected purity

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GST Breakdown

Component Amount GST Rate GST Amount
Gold Value
Making Charges 3%
Hallmarking Fee ₹45.00 5% ₹2.25
Total GST
Final Price

Price Before GST

Total GST Paid

Final Price

Why Does India Tax Gold Jewellery?

India is the world's second-largest gold consumer, importing 700–800 tonnes annually. The government levies GST on gold to bring the jewellery trade into the formal economy, reduce cash transactions, and generate revenue. Prior to GST (2017), gold attracted multiple state-level taxes; GST unified them into a single 3% rate.

3% on Gold Value

Applied on the pure gold value after accounting for purity. Lower than the pre-GST cascading taxes that often reached 4–5%.

3% on Making Charges

Making charges are a service — taxed at 3% like other skilled services. Typical making charges: ₹300–800/gram for plain pieces, ₹800–2000/gram for intricate designs.

5% on Hallmarking

BIS hallmarking fee (₹45 per item, up to 5 pieces) attracts 5% GST. This adds just ₹2.25 to a hallmarked piece.

Frequently Asked Questions

GST on gold jewellery is 3% on the gold value (metal), 3% on making charges, and 5% on hallmarking fees. There is no GST on the resale of old gold coins or bars purchased for investment (pure gold bullion is taxed at 3%).
When you exchange old gold, you do not pay GST on the gold value of the old pieces being exchanged. GST of 3% is charged only on making charges for the new piece. This makes gold exchange a tax-efficient way to upgrade jewellery.
Yes. Gold coins and bars attract 3% GST. However, gold purchased from banks (like SBI gold coins) and RBI-backed SGBs do not attract GST.
Individual buyers cannot claim Input Tax Credit (ITC) on GST paid for jewellery purchases. ITC is available only to registered businesses that use gold as raw material for manufacturing/trading.
Making charges can be a fixed rate per gram (e.g., ₹500/gram) or a percentage of gold value (e.g., 12%). GST of 3% is applied on whichever form is used. Example: 10g ring at ₹500/gram making = ₹5,000 making charges → ₹150 GST on making charges.

Today's Gold Rate

24K (999) ₹15,108/g
22K (916) ₹13,839/g
Silver (999) ₹256/g

Purity Multipliers

24K (999) × 1.000
22K (916) × 0.916
18K (750) × 0.750
14K (585) × 0.585

GST Quick Reference

Gold value 3% GST
Making charges 3% GST
Hallmarking fee 5% GST
Gold exchange (old gold) 0% on gold