<h1>Jewellers Not Liable for GST on Old Jewellery Purchases from Individuals, RCM Applies Only to Business Transactions.</h1> The sale of old jewellery by an individual to a jeweller does not make the jeweller liable to pay tax under the reverse charge mechanism (RCM) under the Goods and Services Tax (GST). This is because such a transaction is not considered a business supply as defined by the Central Goods and Services Tax (CGST) Act, 2017. However, if an unregistered supplier sells gold ornaments to a registered supplier, the tax under RCM will apply. This clarification was discussed during a GST Master Class, emphasizing the need to differentiate between personal sales and business transactions for tax purposes.