TaxTMI 
TaxTMI 
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?
GST Invoicing
20 Nov 2021 
4 Replies 
1726 Views Asked by
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. (AI Summary)
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. (AI Summary)