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GST on Refining & testing of purity of gold from old jewellery & coins/biscuits

Case Law Details

Case Name
In re Uday Laxman Jadhav (GST AAR Gujarat)
Date of Judgement/Order
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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 ...
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