Jewellery bill format

A jewellery bill (tax invoice) lists each piece with its gross weight, the weight of stones or beads, the net metal weight, purity (22K, 18K, 925 silver), the rate per gram for the day, making charges, stone charges and hallmarking charges. Since hallmarking became mandatory, each hallmarked piece also carries a six-character HUID. Many bills also show old gold taken in exchange.

Customers compare jewellery bills across shops, so a clear working of the price builds trust: weight times the day's rate, plus making, stones and hallmarking, then GST. The same working lets you check your own margin on making charges.

When to use it

• Retail sale of gold, silver, platinum and diamond jewellery.
• Exchange sales, where the customer gives old gold as part payment.
• Making-only or repair jobs on the customer's own metal (billed separately at service rates).
• B2B sales to other jewellers.

GST: jewellery of precious metal (HSN 7113) is at 3%; GST 2.0 kept this rate. Making charges billed by the seller of the jewellery are part of the same supply and take 3%. Job work on a registered jeweller's metal is at 5%; repair for a retail customer is a service at 18%. Old gold bought from an individual consumer is not a supply by them, so GST is charged on the full value of the new jewellery and the old gold is recorded as a payment.

BIS hallmarking: BIS asks that the bill show, for each hallmarked article, its description, net weight of precious metal, purity in carat and fineness, and the hallmarking charges. Printing the HUID ties the bill to the piece and can be verified in the BIS CARE app.