GST rate on clothes, jewellery and perfume in India (2026)
Since 22 September 2025: clothing is taxed at 5% for a piece priced up to ₹2,500 and 18% above it; gold and silver jewellery at 3%; perfume and attar at 18%. The clothing rate is decided per piece, so two kurtas on the same bill can carry different rates. Imitation jewellery is generally treated as 3%, but confirm it with your accountant.
The rates, with HSN codes
| What you sell | HSN | GST rate | Note |
|---|---|---|---|
| Clothing, priced up to ₹2,500 a piece | 61, 62, 63 | 5% | Decided per piece, not per bill |
| Clothing, priced above ₹2,500 a piece | 61, 62, 63 | 18% | Was 12% before 22 September 2025 |
| Footwear | 64 | 5% up to ₹2,500 a pair, 18% above | Decided per pair |
| Gold and silver jewellery | 7113 | 3% | Unchanged in 2025 |
| Imitation (artificial) jewellery | 7117 | 3% | Published sources have disagreed; confirm with your accountant |
| Perfume, attar, body mist | 3303 | 18% | |
| Kajal, kumkum, bindi, sindur, alta | 3304 | 5% | Other make-up in 3304 is 18% |
| Hair oil, shampoo, mehendi | 3305 | 5% | Other hair products in 3305 are 18% |
What changed in September 2025?
GST moved to two main rates, 5% and 18%, with 40% for a short list of luxury and harmful goods. For clothing, the line between the low and high rate moved from ₹1,000 to ₹2,500 a piece, and the rate above it went from 12% to 18%. Jewellery stayed at 3%.
How is the clothing rate decided?
Per piece, on the price of that piece. A ₹2,200 kurta and a ₹2,800 lehenga on one bill are taxed at 5% and 18%. How discounts and multi-piece packs near the ₹2,500 line should be treated is not settled in any source we found, so ask your accountant about those cases.
What about imitation jewellery?
Imitation jewellery (HSN 7117) is generally taxed at 3%, like gold and silver. Published sources have disagreed on it, so confirm the rate with your accountant before relying on it.
Getting it right on every bill
One Tap Manager's GST invoices apply these rates line by line, including the per-piece clothing rule, and prepare the GSTR-1 file for your accountant.
Common questions
What is the GST rate on clothes in 2026?
5% for a piece priced up to ₹2,500 and 18% above ₹2,500, since 22 September 2025.
What is the GST rate on jewellery?
3% for gold and silver jewellery. Imitation jewellery is generally 3% as well; confirm with your accountant.
What is the GST rate on perfume and attar?
18% (HSN 3303).
Is this tax advice?
No. It is how the rates read after the September 2025 changes. Check anything unusual with your accountant.