Supply of Pre-Owned Gold/Diamond Jewellery to same person after Alteration is Supply of Service, attracts 5% GST: AAR [Read Order]

AAR averred that the nature of work done on the pre-owned Gold/Diamond Jewellery and its supply would have a direct nexus with the rate of GST applicable
Authority-for-Advance-Ruling-AAR-AAR-West-Bengal-GST-Supply-of-Service-AAR-rules-5-GST-5-GST-TAXSCAN

The West Bengal Authority for Advance Ruling (AAR) recently ruled that old/ second hand gold or diamond jewellery procured from individuals and later supplied back to the same person after alterations would attract a Goods and Services Tax at the rate of 5%. The Application for advance ruling was filed by Kundan Kumar Prasad, a…

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