Goods taxed at 3%
The bullion and jewellery slab. Gold, silver, platinum, articles of jewellery, coin, and imitation jewellery of precious metal are taxed at 3%.
89 tariff codes of the HSN to GST schedule mapping are mapped to 3% GST, across 1 chapter of the tariff, led by natural or cultured pearls.
Making charges follow their own treatment: where a jeweller charges separately for making, that supply is job work and takes the job work rate rather than 3%. Rough stones sit one slab below at 0.25%.
Not sure your product belongs at this rate?An IncorpX GST advisor will check it, free- GST rate
- 3%
- CGST + SGST
- 1.5% + 1.5%
- IGST
- 3%
- Tariff codes mapped
- 89
- Chapters touched
- 1
- Schedule entries
- 65
- Services instead?
- Use a SAC code
Chapters with goods at 3%
Every chapter of the tariff that carries at least one code at this rate, with how many, grouped by the section it belongs to. The count is codes mapped to 3%, not the size of the chapter, so it reads as how much of this slab each product family accounts for.
What the schedule taxes at 3%
Thousands of 8-digit tariff items collapse onto a few hundred schedule entries, so this is the notification's wording rather than the tariff's, with the number of codes that hang off each entry. An entry marked conditional applies only where its condition is met.
Other
Unworked
Worked
Other
Agate
Feldspar (Moon stone)
Garnet
Other
Unwrought or in powder from
Parts
Parts
Other
Crushed
Diamond, cut or otherwise worked but not -mounted or set
Unsorted
Chalcedony
Emeraldkg.
Green aventurine
Other Ruby, sapphire and emeralds
Ruby and sapphire
Other
Piezo-electric quartz Other, unworked or simply sawn or roughly shaped Laboratory created or laboratory grown or man made or cultural or synthetic diamonds
Of diamond
Other
Other
Powder
Sheets, plates, strips, tubes and pipes
Unwrought
Base metals clad with silver, not further worked than semi-manufactured
Monetary
Other semi-manufactured forms
Other unwrought forms
Powder
Base metals or silver, clad with gold, not further worked than semi- manufactured
In powder form
Unwrought form
Unwrought or in powder form
BASE METALS, SILVER OR GOLD, CLAD WITH PLATINUM, NOT FURTHER WORKED THAN SEMIMANUFACTURED Ash containing precious metal or precious metal compounds Of gold, including metal clad with gold but excluding sweepings containing other precious metals Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals Of silver, including metal clad with silver but excluding sweepings containing other precious metals
Other
Sweepings containing gold or silver
Jewellery studded with gems
Jewellery with filigree work
Of base metal clad with precious metal
Of gold, set with diamonds
Of gold, set with other precious and semi-precious stones
Of gold, set with pearls
Of other precious metal, whether or not plated or clad with precious metal :
Of platinum, unstudded
Other
Other articles of Jewellery
Articles
Articles clad with gold
Articles of gold
Articles of platinum
Other articles
Other
Spinneret's made mainly of gold
Of natural or cultured pearls
Of precious or semi- precious stones (natural, synthetic or reconstructed)
Bangles
Cuff-links and studs
German silver jewellery
Jewellery studded with imitation pearls or imitation or synthetic stones
Coin (other than gold coin), not being legal tender
Other
HSN codes mapped to 3%
A sample of the 8-digit tariff items the schedule maps to this rate. Open any of them for the official description, every schedule row that touches it, the CGST and SGST split and a calculator.
GST calculator for
Enter a price to see the tax breakup at the selected slab.
Indicative math for planning, excluding any cess. Verify the current notified rate before invoicing.
GST rates shown here are as published in HSN to GST code and GST rate schedule mapping (as published 30.06.2017) and are reproduced for reference. The GST Council revises rates through notifications, including the slab rationalization effective 22.09.2025 that moved many goods from the 12% and 28% slabs. Always verify the current rate on the CBIC GST rates page or CBIC tax information portal before invoicing or filing. Rates shown exclude any applicable compensation cess. IncorpX provides assistance for GST registration and return filing if you need help.
- Tariff structure and descriptions: Guidebook on Mapping of HSN Codes, Department for Promotion of Industry and Internal Trade (dpiit.gov.in), revised 16.12.2025.
- GST rate mapping: HSN to GST code and GST rate schedule mapping (as published 30.06.2017), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Current rates: GST Council notifications, including the rate rationalization effective 22.09.2025, published on the CBIC tax information portal.
This directory reproduces government classifications for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
3% GST questions
Which goods are taxed at 3% GST?
89 tariff codes of the HSN to GST schedule mapping are mapped to 3% GST, across 1 chapter of the tariff, led by natural or cultured pearls. Making charges follow their own treatment: where a jeweller charges separately for making, that supply is job work and takes the job work rate rather than 3%. Rough stones sit one slab below at 0.25%.
How is 3% split between CGST and SGST?
For a supply within one state the rate splits equally: 1.5% CGST and 1.5% SGST or UTGST. For a supply between two states the whole 3% is charged as IGST instead. Compensation cess, where an entry attracts it, is charged over and above this.
Can the same HSN code carry more than one rate?
Yes, and it is common. Many schedule entries are conditional on sale value, packing, branding or end use, so one 8-digit code can appear at two slabs. Every code page in this directory shows all the schedule rows mapped to it, with the condition against each, rather than picking one for you.
Do I get input tax credit at 3%?
Yes, on the normal conditions of Section 16 of the CGST Act: you hold a tax invoice, you have received the goods, the supplier has paid the tax and filed the return, and the credit is not blocked under Section 17(5).
Did this rate change on 22 September 2025?
The 56th GST Council rationalised the slab structure with effect from 22 September 2025, withdrawing the 12% and 28% slabs for most goods and creating a 40% demerit rate. The rates on this page are reproduced from the published schedule mapping named below. Always verify the current rate for your product on the CBIC portal before invoicing.
What is the difference between an HSN code and a SAC code?
HSN codes classify goods and SAC codes classify services. If you supply goods you quote an HSN code on the invoice, and if you supply services you quote a SAC code. A business that supplies both uses each on the respective invoice lines, and both go into the same HSN and SAC summary table of GSTR-1.
Not sure this is the right GST rate for your products?
Share what you sell and an IncorpX advisor will help you confirm the correct HSN code and the GST treatment that applies, before you invoice or file. Free, with no obligation. IncorpX provides assistance for GST registration and return filing; applications are always filed in your name with the tax authorities.
Nebin Binoy 
