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    <title>GST on repair of Jewellery by Jeweller</title>
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    <description>Classification determines GST: repair of customer-owned jewellery is principally described as Maintenance and Repair Services (HSN/SAC 9987 / 998722) attracting the rate specified in Entry 25(ii) of Notification No. 11/2017, while the concessional job-work treatment applies only where the activity is bona fide job work performed on inputs belonging to a registered person as defined and supported by applicable circular guidance; if the transaction is a composite supply with goods as the principal element, the principal supply&#039;s rate governs.</description>
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