Making charges and wastage | EazyJewel

This page shows every making charge (MC) type and wastage type, and how EasyJewel works out each one on a bill.

Why it matters

Wastage and MC are a big part of every jewellery bill. The customer will ask how they were worked out.
Picking the right type gives the same price every time, at every counter.
When you know the rule, you can check a bill in a few seconds.

Key features

5 MC types: Fixed Amt, Per Gram, Percentage, Per Piece, Mixed (Gram + %)
Wastage types: Percentage, Fixed (Fixed Weight) and Per Piece. Which ones you see depends on the screen
Wastage calc by: Pure, Gross or Net weight
MC calc by: Metal Amount, or Metal + Wastage, for Percentage and Mixed MC
GST: Charged on the full line, including wastage and MC

Before you start

Enter today’s rate in Daily metal rate.
All examples below use the demo rate Gold 22K ₹7,000 per gram and a 22K chain: gross 8.400 g, net 8.250 g, 1 piece.

How the line is built

Metal amount

Net weight × Rate. Net weight = gross weight − stone and less weight. 8.250 g × ₹7,000 = ₹57,750.00.

Wastage

Wastage is worked out as a weight in grams first. Then Wastage amount = Wastage weight × Rate. The wastage weight is never added to the net weight.

Making charge

Worked out by the MC type (see the table below).

Before discount

Metal amount + Wastage amount + MC (+ stone, diamond and other charges, if any).

Taxable and GST

Taxable = Before discount − Discount. GST is charged on the taxable amount. Within Tamil Nadu, 3% GST is split as CGST 1.5% + SGST 1.5%.

Wastage types

Wastage adds weight to the line. That weight is then charged at the same rate as the metal.

Type	How it’s calculated	Example (8.250 g net chain, ₹7,000/g)	When to use
Percentage	Wastage weight = Chosen weight × Wastage % ÷ 100	10% on net weight: 8.250 × 10% = 0.825 g → 0.825 × ₹7,000 = ₹5,775.00	Most gold ornaments
Fixed / Fixed Weight	Wastage weight = the grams you type	0.500 g → 0.500 × ₹7,000 = ₹3,500.00	A set wastage for a piece, whatever its weight
Per Piece	Wastage weight = grams per piece × number of pieces	0.300 g × 1 piece = 0.300 g → ₹2,100.00	Pairs and sets, for example studs or bangles

Wastage types by screen

Screen	Wastage types you can pick
Tag, Estimation, Sales Return	Percentage, Fixed
Sales, Purchase, Purchase Return, vouchers	Percentage, Fixed Weight, Per Piece
Sales Orders, Lot	Percentage, Fixed, Per Piece

“Fixed” and “Fixed Weight” are the same thing: a weight in grams.

A Lot only stores the default MC and wastage settings for the tags made from it. It does not work out any amounts. A Sales Order keeps the line values as they were entered.

What “calculated on” changes (Percentage wastage only)

Wst Calc By decides which weight the wastage % is taken on. It starts at Net Weight.

Calculated on	Weight used	10% wastage	Wastage amount
Net Weight	8.250 g	0.825 g	₹5,775.00
Pure Weight	8.250 × 91.6% = 7.557 g	0.7557 g	₹5,289.90
Gross Weight	8.400 g	0.840 g	₹5,880.00

Fixed and Per Piece wastage don’t use this setting. The grams you type are used as they are.

Making charge types

Type	How it’s calculated	Example (8.250 g net chain, ₹7,000/g)	When to use
Fixed Amt	MC = the rupee amount you type	₹1,500 → ₹1,500.00	Light pieces, or a price agreed with the customer
Per Gram	MC = ₹ per gram × net weight	₹400 × 8.250 g = ₹3,300.00	Most common for gold
Percentage	MC = MC % × base amount ÷ 100	12% of metal ₹57,750 = ₹6,930.00	When MC is quoted as a %
Per Piece	MC = ₹ per piece × number of pieces	₹1,500 × 1 = ₹1,500.00	Silver articles, pairs, fancy items
Mixed (Gram + %)	MC = (₹ per gram × net weight) + (MC % × base amount ÷ 100)	₹200 × 8.250 = ₹1,650.00, plus 5% of ₹57,750 = ₹2,887.50 → ₹4,537.50	When you charge a per-gram MC plus a %

MC Calc By (Percentage and Mixed MC only)

The base amount for the % part is set by MC Calc By:

MC Calc By	Base amount	12% MC on our chain
Metal Amount (the default)	Metal amount only: ₹57,750.00	₹6,930.00
Metal + Wastage	Metal + wastage (10% on net): ₹57,750 + ₹5,775 = ₹63,525.00	₹7,623.00

Per Gram MC and the per-gram part of Mixed MC always use the net weight.

Full bill example

22K chain, gross 8.400 g, net 8.250 g, rate ₹7,000/g, wastage 10% on net weight, MC ₹400 per gram, no discount, 3% GST, customer in Tamil Nadu.

Line	Working	Amount
Metal amount	8.250 g × ₹7,000	₹57,750.00
Wastage	8.250 × 10% = 0.825 g × ₹7,000	₹5,775.00
Making charge	₹400 × 8.250 g	₹3,300.00
Taxable amount	57,750 + 5,775 + 3,300	₹66,825.00
CGST 1.5%	66,825 × 1.5%	₹1,002.38
SGST 1.5%	66,825 × 1.5%	₹1,002.38
Net total	66,825 + 1,002.38 + 1,002.38	₹68,829.76

Round off is not automatic on a sales bill. It starts at ₹0. To bill ₹68,829, the cashier types −0.76 in Round Off. The same applies to Sales Orders. Only Purchase and Purchase Return bills round off by themselves.

GST is charged on the full taxable amount, and that includes wastage and making charge.

CGST + SGST or IGST?

CGST + SGST: when the place of supply is in the shop’s own GST state. Counter sales always use the shop’s state, so they get CGST + SGST.
IGST: when the place of supply is in a different state from the shop’s GST state.
You can change the GST type on the bill by hand if needed.

Same ₹66,825 line	Tax	Net total
CGST 1.5% + SGST 1.5%	₹1,002.38 + ₹1,002.38 = ₹2,004.76	₹68,829.76
IGST 3%	₹2,004.75	₹68,829.75

IGST comes to 1 paisa less because CGST and SGST are each rounded to the paisa separately.

Tips

If a customer asks why the bill is high, show them the wastage weight in grams. It is easier to understand than a percentage.

Wastage on Pure Weight gives a smaller wastage than on Net Weight for the same %. Agree on one method in your shop and use it every time.

Frequently asked questions

Percentage MC is a percentage of what?

Of the metal amount (weight × rate). If MC Calc By is Metal + Wastage, it is a percentage of the metal amount plus the wastage amount.

What does Mixed MC mean?

A per-gram MC and a percentage MC added together. For example ₹200 per gram plus 5% of the metal amount. The % part uses the same base as Percentage MC (set by MC Calc By).

Does wastage add weight or money?

Weight. EasyJewel first works out the wastage in grams, then charges it at the item’s rate.

Is GST charged on making charges?

Yes. GST is charged on the whole line, which includes the metal, wastage and making charge, less any discount.

Does the bill round off by itself?

Not on Sales or Sales Order. Round off starts at ₹0 and the cashier types the amount, for example −0.76. Purchase and Purchase Return bills round off automatically.

When is IGST charged instead of CGST + SGST?

When the place of supply is in a different state from your shop’s GST state. Counter sales use your shop’s state, so they get CGST + SGST. You can change the GST type by hand.

Is Fixed the same as Fixed Weight?

Yes. Both mean a wastage weight in grams that you type.

Which weight does Per Gram MC use?

Always the net weight.

Does Wst Calc By change Fixed wastage?

No. It only changes Percentage wastage.

Sales bill

Where wastage and MC appear