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GST on Gold saved during Job work for registered person
Case Law Details
- Case Name
- In re Aabhushan Jewellers Pvt. Ltd (GST AAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bangal, Advance Rulings
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In re Aabhushan Jewellers Pvt. Ltd (GST AAR West Bengal)
The applicant submits that as a job worker he expects to receive an order for manufacture of gold ornaments from a registered person in the state of West Bengal (the principal). The business model, as illustrated by the applicant, is as follows:
(i) The applicant will be provided 1000 grams of pure gold by the principal for manufacturing of gold ornament;
(ii) The applicant will be allowed a provision for wastage of 40 gms by the principal i.e., the applicant has to return gold ornaments weighing 960 gms to the principal;
(iii) The appli...
