GST Invoicing

[VIGNESH]

sir.A Gold Jewellery manufacturer does labour work on gold issued by jewellery and he raises GST invoice, at times he gets the jewel manufactured by him back for repair and alteration and he does work for free and he issues a GST invoice with weight and labour charges value @ zero, is that correct?

[Amit Agrawal]

I am presuming that customer - in given case - is not related to jewellery manufacturer.

With consideration, there cannot be a 'supply' and thereby, jewellery manufacturer is not required to issue any 'GST Invoice'.

Can you please elaborate your query explaining reasons / logic for such action on part of jewellery manufacturer?

[Amit Agrawal]

Tying error ... apology!

Please read second line as - Without consideration, there cannot be a 'supply' and thereby, jewellery manufacturer is not required to issue any 'GST Invoice'.

[Shilpi Jain]

Pls chk if there is any hidden non monetary consideration.

In case no consideration then no tax invoice to be issued.

[Ganeshan Kalyani]

There would be some benefit to atleast meet the expense.

AI Summary

Supply absent consideration means no GST invoice required for free repairs, but check for non-monetary consideration. When a gold jewellery manufacturer performs repair or alteration work on customer-owned gold without consideration, such activity does not constitute a supply and thus ordinarily does not require issuance of a GST Invoice. Examine whether any consideration exists in non-monetary or indirect form, including benefits that meet expenses or other hidden advantages, since their presence would alter the tax and invoicing obligation.