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Rule 32(5) of CGST Rules
Supply of Pre-Owned Gold/Diamond Jewellery to same person after Alteration is Supply of Service, attracts 5% GST: AAR [Read Order]
October 5, 2024
Used Metal Scarps not a Second Hand Good, No benefit under Margin Scheme In Terms of Rule 32(5) of CGST Rules 2017: AAR [Read Order]
June 8, 2024
Tax Reduction Benefit under Rule 32 (5) of CGST, Rules not applicable When Fails to Prove Gold as Second-Hand Good: AAR [Read Order]
July 16, 2023
No GST on Margin Difference of Second-Hand Gold Jewellery Purchase-Sale: AAR [Read Order]
May 19, 2023
ITC allowable on ‘Second Hand Gold Jewellery’ only If Purchased from GST Registrants: AAR [Read Order]
April 24, 2020
Details of Zero Rated Goods must be included in GSTR 3B: GST Twitter Handle Issues FAQs
November 30, 2017
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