In re Uday Laxman Jadhav (GST AAR Gujarat)
1. Whether services of;
(i) Refining of gold from old jewellery and coins/biscuits, and
(ii) Conversion of old gold jewellery into coins/biscuits as per specification given by service recipient;
Provided to registered person will be covered under the definition of job work under section 2 (68) of CGST Act, 2017?
What is the classification and rate of tax for these services provided to registered person and unregistered person?
Ans. Above services provided will be covered under the definition of Job work under Section 2(68) of CGST Act, 2017 only when provided to registered person and not as Job work when provided to un-registered person.
Above Services merit classification under SAC 9988.
The rate of GST for the above service provided to registered person is 5% { 2.5% CGST+ 2.5% SGST} in terms of Sr. No. 26 (i) ( c) of Notification No. 11/2017-CT (Rate) dated 28.06.2017. The rate of GST for the above service provided to un-registered person is liable to 18% { 9% CGST+ 9% SGST} in terms of Sr. No. 26 (iv) of Notification No. 11/2017-CT (Rate) dated 28.06.2017.
2. What is the classification and rate of tax for services of testing of purity of gold?
