Case Law Details
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 applicant, thereafter, would sub-contract the order to another job-worker on agreed provision of allowing wastage of 30 gms;
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