https://www.taxtmi.com/article/detailed?id=13416 GST on jewellery is levied on the total value of the supply, including materials and making charges; the sale is a composite supply with the principal supply being the metal and making charges treated as job work. The same GST treatment applies to digital gold. Manufacturers and job workers can claim ITC on inputs and capital goods; principals can claim ITC on GST paid to job workers. Compliance obligations include e-way bill rules, time-limited movement-to-job-worker exemptions, and tax treatment of waste and scrap, with registration required when turnover exceeds statutory limits. en-us Tue, 28 Jan 2025 10:04:08 +0530 Tue, 28 Jan 2025 10:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13416 GST on jewellery is levied on the total value of the supply, including materials and making charges; the sale is a composite supply with the principal supply being the metal and making charges treated as job work. The same GST treatment applies to digital gold. Manufacturers and job workers can claim ITC on inputs and capital goods; principals can claim ITC on GST paid to job workers. Compliance obligations include e-way bill rules, time-limited movement-to-job-worker exemptions, and tax treatment of waste and scrap, with registration required when turnover exceeds statutory limits. Articles Goods and Services Tax - GST Tue, 28 Jan 2025 10:04:08 +0530 https://www.taxtmi.com/article/detailed?id=13416