<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2021 (1) TMI 374 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
    <link>https://www.taxtmi.com/caselaws?id=402782</link>
    <description>The ruling determined that services of refining gold from old jewellery and coins/biscuits provided to registered persons fall under the definition of job work. These services are classified under SAC 9988 with a GST rate of 5% for registered persons and 18% for unregistered persons. The testing of gold purity service is classified under SAC 9983 with a GST rate of 18%. The combined service of refining gold and testing purity is a mixed supply with a GST rate of 18%. No ruling was provided on the consequences of charging incorrect rates for refining gold services.</description>
    <language>en-us</language>
    <pubDate>Wed, 14 Oct 2020 00:00:00 +0530</pubDate>
    <lastBuildDate>Sat, 22 Mar 2025 11:34:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=632774" rel="self" type="application/rss+xml"/>
    <item>
      <title>2021 (1) TMI 374 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
      <link>https://www.taxtmi.com/caselaws?id=402782</link>
      <description>The ruling determined that services of refining gold from old jewellery and coins/biscuits provided to registered persons fall under the definition of job work. These services are classified under SAC 9988 with a GST rate of 5% for registered persons and 18% for unregistered persons. The testing of gold purity service is classified under SAC 9983 with a GST rate of 18%. The combined service of refining gold and testing purity is a mixed supply with a GST rate of 18%. No ruling was provided on the consequences of charging incorrect rates for refining gold services.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Wed, 14 Oct 2020 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=402782</guid>
    </item>
  </channel>
</rss>