Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 7109 specifically identifies base metals or silver, clad with gold, not further worked than semimanufactured for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 1.5% + SGST 1.5%

Inter-State Split

IGST 3%

Compliance Check-list

✓Mention HSN 7109 on all Tax Invoices for base metals or silver, clad with gold, not further worked than semimanufactured
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 7109

"Classifying base metals or silver, clad with gold, not further worked than semimanufactured correctly is critical to avoid litigation. While the base rate is 3%, always check for anti-dumping duties if importing, especially under the Gems & Jewellery category. AasanKhata automatically monitors these shifts for you."