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HSN Code 7113: Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal

HSN 7113 covers articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. Notification 9/2025-Central Tax (Rate) names this heading in 1 entry, at 3%. The basic customs duty in the Customs Tariff is 25%. Export policy: Free; RoDTEP 0.01% of FOB value. The heading has 23 eight-digit tariff items.

Checked against the official files on 2 October 202623 tariff itemsChapter 71 · Natural, cultured pearls; precious…
GST rate3%

Total rate: half central tax, half State tax; charged as IGST across States and on import. In force from 22 September 2025.

Notfn 9/2025-CT (Rate) · Sch. IV · S. No. 10
Basic customs duty25%

Standard rate on all 23 tariff items.

Customs Tariff · First Schedule · Ch. 71
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree · 0.01%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 7113

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
7113 11 10Jewellery with filigree workOf silver, whether or not plated or clad with other precious metal25%Free0.01%
7113 11 41Unstudded#Other jewellery25%Free0.01%
7113 11 42Studded with pearls#Other jewellery25%Free0.01%
7113 11 43Studded with diamonds of heading 7102#Other jewellery25%Free0.01%
7113 11 44Studded with diamonds of heading 7104#Other jewellery25%Free0.01%
7113 11 45Studded with other precious and semi -precious stones#Other jewellery25%Free0.01%
7113 11 49Other#Other jewellery25%Free0.01%
7113 11 90Parts#Other jewellery25%Free0.01%
7113 19 11Unstudded#Of gold25%Free0.01%
7113 19 12Studded with pearls#Of gold25%Free0.01%
7113 19 13Studded with diamonds of heading 7102#Of gold25%Free0.01%
7113 19 14Studded with diamonds of heading 7104#Of gold25%Free0.01%
7113 19 15Studded with other precious and semi -precious stones#Of gold25%Free0.01%
7113 19 19Other#Of gold25%Free0.01%
7113 19 21UnstuddedOf platinum25%Free0.01%
7113 19 22Studded with pearlsOf platinum25%Free0.01%
7113 19 23Studded with diamonds of heading 7102Of platinum25%Free0.01%
7113 19 24Studded with diamonds of heading 7104Of platinum25%Free0.01%
7113 19 25Studded with other precious and semi -precious stonesOf platinum25%Free0.01%
7113 19 29OtherOf platinum25%Free0.01%
7113 19 60PartsOf platinum25%Free0.01%
7113 19 90OtherOf platinum25%Free0.01%
7113 20 00Of base metal clad with precious metal25%Free0.01%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 7113

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
3%Schedule IV, S. No. 107113Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 7113

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Also named in the Finance Act 2025

The Finance Act 2025 mentions this heading in its Schedule to the Customs Tariff Act (a note, a description or a new tariff item). Check the Act if the wording of a tariff line matters to your classification.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 7113

Under Schedule 2 of ITC(HS) 2022 the 23 tariff items are marked: 23 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 23 of the 23 tariff items, at 0.01% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2025, with the First Schedule amendments of the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 7113 at 3%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is 25%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 7113 are marked: 23 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 23 tariff items of heading 7113 at 0.01% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 7113 has 23 eight-digit tariff items in the Customs Tariff, from 7113 11 10 to 7113 20 00. GST returns and shipping documents use these eight-digit codes.