Amendment in 4.59 of Handbook of Procedures, 2023 and modification in Standard Input Output Norms (SION) M- 1 to M-8 for jewellery export.
The permissible wastage and Standard Input Output Norms (SION) for the export of jewellery and articles under the Handbook of Procedures, 2023, have been revised. This notice supersedes Public Notice No. 30 dated 01.11.2024.
- Amendments in Para 4.59 of Handbook of Procedures, 2023: Para 4.59 (a) to (h) is amended as under:
Maximum wastage or manufacturing loss on gold/ silver/ platinum jewellery and articles thereof. | |||
Sl No. | Items of Export | Percentage of wastage by weight with reference to Gold /Platinum /Silver content in export item | |
Gold /Platinum | Sliver | ||
a) | Plain Jewellery andย Articles, and ornaments like Mangalsutra containing gold and black beads/imitation stones, cubic zirconia diamonds, precious, semi- precious stones. | ย | |
a. Handcrafted | 2.25% | 3.00% | |
b.ย Mechanized | 0.90% | 0.90% | |
b) | Studded Jewellery and articles | ย | |
a. Handcrafted | 4.00% | 4.00% | |
b. Mechanized (jewellery manufactured and studded by machines) | 2.80% | 2.80% | |
c) | Mountings and findings manufactured indigenously | ย | |
a. Handcrafted | 2.0% | 2.50% | |
b.ย Mechanized | 0.40% | 0.50% | |
d) | Any jewellery/ articles manufactured by a mechanised process and unstudded.(not applicable under Advance Authorisation) | 0.90% | 0.90% |
e) | Mountings, whether imported or indigenously procured manufactured, used in studded jewellery | ย | |
a. Handcrafted | 1.50% | 1.50% | |
b.ย Mechanized | 0.30% | 0.30% | |
f) | Gold/silver/platinum medallions and (excluding coins of nature of legal tender) (not applicable under Advance Authorisation) | 0.20% | 0.20% |
g) | Findings and mountings manufactured by mechanized process | 0.90% | 0.90% |
h) | Gold religious’ idols (only gods and goddess) of 8 carats and above (upto 24 carats) | ย | ย |
| ย | a. Handcrafted/Studded idols | 4.00% | 4.00% |
| ย | b.ย Mechanized | 2.00% | 2.00% |
Note:
- Weight of mountings & findings of gold or silver, if imported and used in Export Products, will not be included for determining net content of gold & silver in Export Product.
- Amendment in Standard Input Output Norms (SION)
Standard Input Output Norms (SION) M-1 to M-8 is modified as under: –
SION SI No. | Export Item | Quantity | Import S. No | Import Item | Quantity |
MI (a) | Plain Jewellery and Articles, and ornaments like Mangalsutra containing gold and black beads/imitation stones, cubic zirconia diamonds, precious, semi-precious stones. a. Handcrafted | 1 Kg | 1 | Gold | 1.0225 Kg |
2 | Platinum | 1.0225 Kg | |||
3 | Silver | ย 1.03 Kg | |||
MI (b) | Plain Jewellery and Articles, and ornaments like Mangalsutra containing gold and black beads/imitation stones, cubic zirconia diamonds, precious, semi-precious stones. b. Mechanized | 1 Kg | 1 | Gold | 1.009ย Kg |
2 | Platinum | 1.009ย Kg | |||
3 | Silver | 1.009ย Kg | |||
M2 (a) | Studded Jewellery and articles thereof a. Handcrafted | 1 Kg | 1 | Gold | 1.04 Kg |
2 | Platinum | 1.04 Kg | |||
3 | Silver | 1.04 Kg | |||
M2 (b) | Studded Jewellery and articles thereof. b. Mechanized (jewellery manufactured and studded by machines) | 1 Kg | 1 | Gold | 1.028 Kg |
2 | Platinum | 1.028 Kg | |||
3 | Silver | 1.028 Kg | |||
M3 (a) | Mountings and findings manufactured indigenously a. Handcrafted | 1 Kg | 1 | Gold | 1.02 Kg |
2 | Platinum | 1.02 Kg | |||
3 | Silver | 1.02 Kg | |||
M3 (b) | Mountings and findings manufactured indigenously b. Mechanizedย | 1 Kg | 1 | Gold | 1.004 Kg |
2 | Platinum | 1.004 Kg | |||
3 | Silver | 1.004 Kg | |||
M4 | Any jewellery/ articles manufactured by a mechanised process and un studded. (not applicable under Advance Authorisation) | 1 Kg | 1 | Gold | 1.009 Kg |
2 | Platinum | 1.009 Kg | |||
3 | Silver | 1.009 Kg | |||
M5 (a) | Mountings, whether imported or indigenously procured/manufactured, used in studded jewellery a. Handcrafted | 1 Kg | 1 | Gold | 1.015 Kg |
2 | Platinum | 1.015 Kg | |||
3 | Silver | 1.015 Kg | |||
M5 (b) | Mountings, whether imported or indigenously procured/manufactured, used in studded jewellery b. Mechanizedย | 1 Kg | 1 | Gold | 1.003 Kg |
2 | Platinum | 1.003 Kg | |||
3 | Silver | 1.003 Kg | |||
M6 | Gold/silver/platinum medallions and coins (excluding coins of nature of legal tender) (not applicable under Advance Authorisation) | 1 Kg | 1 | Gold | 1.002 Kg |
2 | Platinum | 1.002 Kg | |||
3 | Silver | 1.002 Kg | |||
M7 | Findings and mountings manufactured by mechanized process | 1 Kg | 1 | Gold | 1.009 Kg |
2 | Platinum | 1.009 Kg | |||
3 | Silver | 1.009 Kg | |||
M8 (i) | Gold religious idols (only gods and goddesses) of 8 carats and above (up to 24 carats) i) Handcrafted/Studded idols | 1 Kg | 1 | Gold | 1.04 Kg |
2 | Platinum | 1.04 Kg | |||
3 | Silver | 1.04 Kg | |||
M8 (ii) | Gold religious idols (only gods and goddesses) of 8 carats and above (up to 24 carats) ii) Plain Idols | 1 Kg | 1 | Gold | 1.02 Kg |
2 | Platinum | 1.02 Kg | |||
3 | Silver | 1.02 Kg |
Notification Reference: GSTN Public Notice No. 45/2024-25 04/02/2025