Case Law Details
Case Name : In re M/s. CGR Gold Trading (GST AAR Kerala)
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re M/s. CGR Gold Trading (GST AAR Kerala)
i) The tax liability of the applicant; the rate of tax for the services rendered by the applicant on quality testing and certification of gold ornaments.
The quality testing and certification of gold ornaments are covered under Service Classification Code, 998346 – Technical testing and analysis services. This service code includes; testing and analysis of the chemical and biological properties of materials such as air, water, waste (municipal and industrial), fuels, metal, soil, minerals, food and chemicals. The rate of GST applicable to 9983...
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