https://www.taxtmi.com/caselaws?id=387792 The applicant sought an advance ruling on tax liability for various services related to gold ornaments. Quality testing and certification services are classified under Service Classification Code 998346, attracting an 18% GST rate. Testing and appraisal services, including certifying goldsmith works, also fall under the same code with an 18% GST rate. Gold maintenance and repair works are considered Jewellery Manufacturing Services under Code 998892, with a 5% GST rate for registered persons and 18% for unregistered persons. Job works below a turnover of Rs. 19 lakhs per annum would not incur tax liability under GST laws. en-us Mon, 16 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387792 The applicant sought an advance ruling on tax liability for various services related to gold ornaments. Quality testing and certification services are classified under Service Classification Code 998346, attracting an 18% GST rate. Testing and appraisal services, including certifying goldsmith works, also fall under the same code with an 18% GST rate. Gold maintenance and repair works are considered Jewellery Manufacturing Services under Code 998892, with a 5% GST rate for registered persons and 18% for unregistered persons. Job works below a turnover of Rs. 19 lakhs per annum would not incur tax liability under GST laws. Case-Laws GST Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387792