Understanding HS Code For Necklace
Necklaces are popular ornaments worn for fashion, tradition, and luxury. They are made from various materials like gold, silver, imitation metals, beads, and plastics. The HS code classification for necklaces depends on the material used, which determines customs duties and GST rates for trade and taxation.
Necklaces fall under Chapter 71 – Natural or Cultured Pearls, Precious or Semi-Precious Stones, and Jewellery or Chapter 71.17 and 71.13, depending on the type.
Importance Of HS Code For Necklace
Using the correct HS code for necklaces is important for:
- Customs Classification: Helps avoid delays and penalties during import/export.
- Correct GST Application: Determines the applicable tax rate.
- Duty Calculations: Impacts basic customs duty on precious jewellery.
- Export/Import Compliance: Enables seamless shipping documentation and benefits under FTAs.
HS Code Classification For Necklace
Necklaces are classified under different HS codes based on material:
- 71131910 – Gold necklace (not studded)
- 71131920 – Gold necklace (studded with stones)
- 711311 – Silver necklace
- 71179010 – Imitation jewellery necklaces
- 71179090 – Other imitation jewellery
- 71162000 – Jewellery of base metals (e.g., copper, brass)
GST Rates For Necklaces In India
GST on necklaces depends on the material:
- Gold/Silver Necklaces (HS 7113): 3% GST
- Imitation Jewellery (HS 7117): 12% GST
- Base Metal Jewellery (HS 7116): 18% GST
HS Codes And GST Rates For Necklace
Here’s a table listing necklace types, HS codes, and applicable GST rates:
💍 GST on Jewellery & Necklaces (2025)
| 💎 Product | 📦 HS Code | 📋 Category | 💰 GST Rate |
|---|---|---|---|
| 👑 Gold Necklace (Plain) | 71131910 | Gold necklace without stones | 3% |
| 💠 Gold Necklace (Studded) | 71131920 | Gold necklace with diamonds/stones | 3% |
| 🥈 Silver Necklace | 711311 | Necklace made of silver | 3% |
| 📿 Imitation Necklace | 71179010 | Fashion necklace (artificial) | 12% |
| 🧿 Other Imitation Jewellery | 71179090 | Non-necklace imitation jewellery | 12% |
| 🔗 Base Metal Necklace | 71162000 | Necklaces made from copper, brass, etc. | 18% |
📌 Note: Precious metal jewellery (gold, silver) attracts 3% GST, while imitation and base metal items fall under higher slabs (12–18%).
Final Thoughts
Necklaces fall under HS Code 7113 (precious) or 7117 (imitation), depending on the material. In India, gold and silver necklaces attract 3% GST, while imitation jewellery attracts 12% GST, and base metal jewellery is taxed at 18%. Proper classification ensures GST compliance and smooth customs clearance.
FAQs
The HS code is 71131910 for plain and 71131920 for studded gold necklaces.
Gold jewellery, including necklaces, attracts 3% GST.
It falls under HS code 71179010.
Yes, base metal jewellery is classified under 71162000 and attracts 18% GST
Yes, silver necklaces under 711311 also attract 3% GST.
