Supply of Pre-Owned Gold/Diamond Jewellery to Third Person After Minor Processing attracts 3% GST: AAR [Read Order]
AAR in the course of its ruling determined that the nature of work done on the pre-owned gold purchased by the Applicant would directly affect the rate of GST applicable on it
The West Bengal Authority for Advance Ruling (AAR) recently ruled that the supply of old/ second hand gold or diamond jewellery initially purchased by the Applicant, and further subjected to minor processing are liable to Goods and Services Tax (GST) of 3%. The Application for advance ruling was filed by Kundan Kumar Prasad, a general…
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