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GST on Gold — Calculate Tax on Gold Jewelry and Making Charges

Calculate total GST on gold jewelry including 3% on gold value and 5% on making charges. Understand how GST is applied on gold purchases in India.

Gold jewelry purchases in India attract a unique two-tier GST structure. You pay 3% GST on the gold value itself and 5% GST on making charges. This means if you buy gold jewelry worth Rs 50000 with Rs 10000 making charges you pay Rs 1500 GST on gold and Rs 500 on making charges totaling Rs 2000 in GST. Understanding this helps you calculate the true cost before visiting the jeweler.

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GST Calculator

Base Amount
₹10,000
GST Amount
₹1,800
Total Amount
₹11,800
CGST (9%)
₹900
SGST (9%)
₹900
IGST (18%)
₹1,800

Key Information

ParameterDetails
GST on Gold Value3%
GST on Making Charges5%
GST on Gold Coins/Bars3% (no making charges)
Hallmark RequirementMandatory BIS hallmark since 2021

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Frequently Asked Questions

How is GST calculated on gold jewelry?

GST on gold has two components: (1) 3% on the gold value based on the prevailing gold rate multiplied by weight (2) 5% on the making charges which vary by jeweler and design complexity. For example: Gold worth Rs 60000 + Making charges Rs 8000 = GST of Rs 1800 + Rs 400 = Rs 2200 total tax on a bill of Rs 68000.

Is it better to buy gold online or from jeweler?

Online platforms like Amazon and Tanishq website offer transparent pricing with exact gram rates and making charges clearly listed. Physical jewelers may offer negotiation on making charges but rates should be verified against market price. For investment purposes gold ETFs or sovereign gold bonds are more tax-efficient as they have no making charges GST on making or storage concerns.

Does GST apply on selling old gold?

When you sell old gold to a jeweler you do not pay GST. The jeweler pays 3% GST on the purchase under reverse charge mechanism but this is not deducted from your payment. However if you exchange old gold for new jewelry you pay GST only on the making charges and price difference between old gold value and new jewelry cost.

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Last updated: 24 March 2026