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Financial Planning

Gold: Physical vs ETF vs Digital vs SGB

Gold ETF vs physical gold, plus digital gold and Sovereign Gold Bonds, compared on cost, storage, liquidity and purity so you can pick a form that fits.

Kshitij Jain
Kshitij Jain

Founder, NYVO

4 min read · Published 14 Jul 2026

Line-art illustration on a soft sage-green background of a gold coin, a gold bar, a smartphone and a certificate in a row

Gold has no single "best" form, only one that fits what you are trying to do. Physical gold suits wearing and gifting but carries making charges, storage and purity worries; gold ETFs and funds are the cleanest for pure investment; digital gold is convenient but lightly regulated; and Sovereign Gold Bonds are no longer issued fresh, though existing ones still trade. Match the form to the purpose before you buy.

Two people can hold the same value of gold and end up with very different costs and headaches, simply because one bought a necklace and the other bought fund units.

The four forms, at a glance

4
main ways to hold gold in India
3%
GST on physical and digital gold purchases
Nil
new Sovereign Gold Bonds being issued
Seconds
time to sell a listed gold ETF unit

The four ways to hold gold

Almost every gold product is a version of one of these:

  • Physical gold: jewellery, coins or bars you hold yourself.
  • Gold ETFs and gold funds: units that track the gold price, held in an account, no metal to store.
  • Digital gold: small online purchases, with a provider vaulting the physical gold for you.
  • Sovereign Gold Bonds (SGBs): government securities linked to the gold price, no longer issued fresh.

Physical vs ETF vs digital vs SGB, compared

Read this as a set of trade-offs. Each form gives up something to gain something else.

FormMaking / entry costStorageLiquidityPurity certainty
Physical (jewellery/coins/bars)High for jewellery (making charges), plus GSTYour problem: locker or homeSell to a jeweller, often at a haircutDepends; buy hallmarked to be sure
Gold ETFs / fundsLow, a small expense ratioNone, held in your accountHigh, sells on the exchange or as a fundStandardised, backed by vaulted gold
Digital goldPlatform spread plus GSTProvider vaults it for youSell back on the platformProvider-certified, terms vary
Existing SGBsBought on the exchange from another holderNone, held in dematLow to moderate, thin exchange volumesGovernment-backed, gold-price-linked

Physical gold: familiar, but costly to hold as an asset

Physical gold is what most families already own, and for wearing or gifting it makes sense. As an investment it is the most expensive form. Jewellery carries making charges you rarely recover on resale, coins and bars carry a smaller premium, and all of it attracts GST on purchase. Then you carry the storage and security burden yourself. Buy hallmarked pieces so purity is not a guess. If gold is for adornment, this is the form. If it is for your portfolio, the next three are usually cleaner.

Gold ETFs and funds: the low-cost investment form

Gold ETFs and gold funds hold the metal for you and issue units that track its price. No making charges, no locker, no purity doubt, and you can sell quickly. An ETF trades on the exchange and needs a demat and trading account; a gold fund-of-funds invests in the same gold but is bought like any mutual fund, without demat. For gold held purely to invest and later sell, this form removes most of physical gold's friction.

Digital gold and SGBs: convenience and a discontinued classic

Digital gold lets you start with very small sums online, with a provider vaulting the equivalent metal. The convenience is real, but it is not regulated the way listed funds are, and buy-sell spreads and fees differ by platform, so read the terms.

Sovereign Gold Bonds were long the most cost-efficient form, paying a small annual interest on top of gold-price exposure. That story has changed: fresh issuance was discontinued with the February 2025 Budget, so you can no longer buy new SGBs from the government. Bonds issued in earlier years still run to maturity, and some trade on the exchanges, where you buy from another holder, often in thin volumes.

Which form should you pick?

Start from why you are buying. Want metal to wear or gift? Physical, hallmarked. Want gold in your portfolio at the lowest friction? A gold ETF if you have a demat account, or a gold fund if you would rather not. Want to dabble in tiny amounts? Digital gold, with the regulation caveat in mind. New SGBs are simply off the table. The gold price does not care which door you use, but your costs and your ability to sell in a hurry very much do. For how each form is taxed when you sell, see tax on gold.

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