https://www.taxtmi.com/caselaws?id=772217 The Tamil Nadu AAR ruled on multiple GST queries concerning silver trading operations. The authority held that barter exchange of silver scrap for finished ornaments constitutes supply under GST despite no monetary payment. Job work by unregistered individuals to proprietorship concerns does not attract reverse charge mechanism as job work is not listed in the relevant notification. HSN codes were specified: silver scrap and melted scrap bars (7112), melted silver rods and melted kacha (7106). E-way bills are not mandatory for silver scrap, ornaments, and fine silver for both inter-state and intra-state movements in Tamil Nadu. Several queries regarding packaging procedures, insurance valuation, product value documentation, and payment methods to job workers were deemed outside the scope of advance ruling provisions. en-us Fri, 09 May 2025 00:00:00 +0530 Mon, 09 Jun 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772217 The Tamil Nadu AAR ruled on multiple GST queries concerning silver trading operations. The authority held that barter exchange of silver scrap for finished ornaments constitutes supply under GST despite no monetary payment. Job work by unregistered individuals to proprietorship concerns does not attract reverse charge mechanism as job work is not listed in the relevant notification. HSN codes were specified: silver scrap and melted scrap bars (7112), melted silver rods and melted kacha (7106). E-way bills are not mandatory for silver scrap, ornaments, and fine silver for both inter-state and intra-state movements in Tamil Nadu. Several queries regarding packaging procedures, insurance valuation, product value documentation, and payment methods to job workers were deemed outside the scope of advance ruling provisions. Case-Laws GST Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772217