What is the GST rate on each wedding shopping item?
Clothes and footwear switch between 5% and 18% at ₹2,500, sarees and fabric stay at 5%, jewellery is 3%, gift utensils and dry fruits are 5%, and cards, cosmetics and electronics are 18%. The table shows the rate and HSN to print for each common wedding-season item.
| Item | HSN | GST rate | Condition or note |
|---|---|---|---|
| Lehenga, sherwani, gown, kurta, Indo-western | 62 (woven) / 61 (knitted) | 5% / 18% | 5% up to ₹2,500 a piece, 18% above (was 12%) |
| Saree: silk, Banarasi, cotton, synthetic | 5007 / 5208 / 5407 | 5% | Woven fabric: no price limit |
| Unstitched dress material, suit length | 50 to 55 | 5% | No price limit |
| Embroidery, lace patches, zari motifs (in the piece) | 5810 | 5% | Schedule I, S. No. 374 |
| Mojari, jutti, wedding shoes | 64 | 5% / 18% | 5% up to ₹2,500 a pair (was 12%), 18% above |
| Gold, silver, platinum jewellery | 7113 | 3% | Silverware and gift articles of silver (7114) also 3% |
| Imitation jewellery, bridal sets | 7117 | 3% | |
| Glass and lac bangles (chooda, kangan) | 7018 / 7117 | Nil | Metal imitation bangles 3% |
| Sindoor, kumkum, bindi, alta | 3304 | Nil | Kajal pencil sticks 18% |
| Mehendi cone | 1404 / 3305 | 5% | |
| Makeup, creams, perfume | 3304 / 3303 | 18% | Talcum and face powder 5% |
| Printed wedding cards, invitation cards | 4909 | 18% | Printed cards bearing announcements |
| Shagun envelopes (lifafa) | 4817 | 18% | Schedule II, S. No. 183 |
| Gift wrapping paper (printed or decorated) | 4811 | 18% | Schedule II, S. No. 178 |
| Paper or paperboard gift boxes, cartons | 4819 10 / 4819 20 | 5% | Schedule I, S. No. 322 |
| Steel, brass, copper utensils and gift sets | 7323 / 7418 | 5% | Was 12%; spoons and ladles 18% |
| Ceramic or bone china dinner set | 6911 / 6912 | 5% | Glassware 18% |
| Dry fruit: badam, kaju, pista, kishmish | 0801 / 0802 / 0806 | 5% | Fresh nuts nil |
| Sweets (mithai) boxes | 2106 | 5% | Mixed boxes: see the hamper rule |
| Fresh flowers, garlands (varmala) | 06 | Nil | Artificial flowers (6702) 18% |
| Leaf plates and dona | 46 | Nil | Paper plates (4823) 18%; plastic disposables (3924) 18% |
| Bedsheets, blankets, curtains (trousseau) | 63 | 5% / 18% | 5% up to ₹2,500 a piece, 18% above |
| Trunks, suitcases, leather or plastic bags | 4202 | 18% | Cotton or jute bags 5% |
| Decoration lights, LED strings | 9405 | 18% | |
| TV, fridge, washing machine as gifts | 8528 / 8418 / 8450 | 18% | TV was 28% |
From the RichPOS GST rate list and the text of Notification 9/2025 and 10/2025-Central Tax (Rate), CBIC, read 4 November 2026. Inter-State sales carry IGST at the same total rate. Services such as catering, banquet halls, tent and decoration have their own rates and are not covered here.
How does the ₹2,500 rule work for lehenga and sherwani bills?
The rate follows the sale value of each piece on the bill, before GST: up to ₹2,500 the piece is 5%, above it 18%. A ₹2,400 kurta is 5%; a ₹2,600 kurta is 18% on the whole ₹2,600, not only on the ₹100 above the limit.
Three points catch wedding shops every season:
- Discounts shown on the bill count. The value of supply is the price after a discount recorded on the invoice (CGST Act, Section 15(3)). A kurta tagged ₹2,800 sold at 15% off is ₹2,380, so it is billed at 5%. A cash discount given later, off the bill, does not change the rate.
- Sarees are not garments. A saree is woven fabric under Chapters 50 to 55, so a ₹25,000 Kanjeevaram is still 5%. A stitched lehenga at the same price is 18%. Do not copy the garment rule onto sarees and dress material.
- Sets need one decision. The entries speak of value "per piece". A lehenga, choli and dupatta sold as one set at one price is commonly billed as one item. Whether you price the pieces separately is a choice to settle with your CA before the season, then apply it the same way on every bill.
Tailoring and alteration done for a customer on their own cloth is a service, not a sale of goods, and is billed separately from the garment.
How is GST charged on wedding jewellery and making charges?
Gold, silver and platinum jewellery and imitation jewellery are all 3%. When a jeweller sells a finished piece, the making charges printed on the same bill are part of the price of that piece, because Section 15 of the CGST Act counts everything the supplier charges for the supply. So the 3% is worked on gold value plus making charges together.
For example, a necklace with gold worth ₹1,20,000 and making charges of ₹12,000 has a value of ₹1,32,000 and GST of ₹3,960 (₹1,980 CGST + ₹1,980 SGST). Two cases need your CA's view: when the customer brings their own gold and pays only for making (that is job work, a service), and when old gold is exchanged against new jewellery. Our longer guide on GST on gold jewellery covers hallmarking and those cases. For artificial sets, bangles, bindi and kurtis, see GST on artificial jewellery and wedding accessories.
What GST applies to wedding gifts, cards and shagun packs?
Most gift goods are 5%: steel and brass utensil sets, ceramic dinner sets, dry fruits and sweets. Printed wedding cards, shagun envelopes, gift wrap, glassware, perfume and electronics are 18%, and fresh flowers are nil.
Two rules matter for gift counters. First, a gift set made of different items sold for one price is usually a mixed supply, taxed at the highest rate of any item in it (CGST Act, Section 8(b)). A dry-fruit box with a steel bowl stays 5%; put a glass tumbler set inside and the whole box becomes 18%. Bill the items as separate lines if you want each to keep its own rate. Second, a card shop that sells printed wedding cards charges 18% on the cards. If you only print the customer's own design on your paper as a job, ask your CA whether it is a sale of goods or a printing service in your case.
What does a wedding shopping bill look like with mixed rates?
Each piece goes on its own line with its own HSN and rate. Here is a worked example for a family buying wedding clothes at one shop (prices before GST, same-State sale).
| Line | HSN | Value (₹) | GST rate | GST (₹) |
|---|---|---|---|---|
| Bridal lehenga set (one piece) | 6204 | 18,000.00 | 18% | 3,240.00 |
| Sherwani | 6203 | 12,000.00 | 18% | 2,160.00 |
| 2 kurtas at ₹2,200 | 6203 | 4,400.00 | 5% | 220.00 |
| Banarasi silk saree | 5007 | 9,500.00 | 5% | 475.00 |
| Mojari, 1 pair | 6403 | 1,500.00 | 5% | 75.00 |
| Total | 45,400.00 | 6,170.00 |
Illustrative prices. 5% is split as 2.5% CGST + 2.5% SGST and 18% as 9% + 9%. The saree costs more than the kurtas but stays at 5% because it is fabric, not a garment.
At the end of the day the bills give a tax summary by rate (5%, 18%), which is how your CA reports the sales in GSTR-1. If a customer returns the lehenga after the wedding, issue a credit note against the original bill rather than editing it; see sales return and credit notes.
What should a shop set up before the wedding rush?
Wedding buying picks up after Dev Uthani Ekadashi, about eleven days after Diwali, and runs through the winter muhurats. Set these up while the counter is quiet.
- Each garment and footwear item carries 18% if it sells above ₹2,500 a piece or pair and 5% at or below; re-check items whose bill price crosses the line after a discount
- Sarees, dress material and embroidery motifs are at 5% with no price slab
- Jewellery items carry 3%, and making charges sit on the same bill as the piece
- Wedding cards, shagun envelopes and gift wrap are at 18%, not at the paper or stationery rate you use for registers
- Gift sets: decide whether you sell them at one price (highest rate inside) or as itemised lines
- Price tags and barcode labels printed for new season stock, with the size or design in the item name
- Return and exchange policy written on the bill, with credit notes for returns
Need a ready bill layout? The free clothing shop bill format has the HSN and GST columns already set up.