TaxTMI 
TaxTMI 
2019 (11) TMI 41
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....centage of pure gold and other alloys present in the gold specimen. Applicant requested advance ruling on the following: i) The tax liability of the applicant; the rate of tax for the services rendered by the applicant on quality testing and certification of gold ornaments. ii) The services of testing and appraisal of purification level of the gold ornaments that is to certify the grade of gold smith works on the specimen given by gold workers. Gold maintenance / repair works such as enlargement of gold chains or other gold ornaments or cutting and polishing of gold ornaments or other repairs of gold ornaments. iii) Priming name of emblems or embossing / projecting top or si....
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....es under Service Accounting Code 998346. This service comes under Heading; Other professional, technical and business services. The rate of GST applicable to SAC 998346 is 18% as per Si No. 21 (ii) Other professional, technical and business services of Notification no 11/2017 CT(Rate) dated 28-06-2017. As per section 2 (68) of the CGST /SGST Act, the job work is a treatment or process undertaken by a person on goods belonging to another registered person. The job worker is expected to work on the goods given by the principal, however in addition to the goods received from the principal, the job worker can use his own goods for providing the services of job work. Hence the activity of jewellery manufacturing services like gold maintenance /....
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....17 Central Tax (Rate) dated 28.06.2017. iii) Gold maintenance / repair works such as enlargement of gold chains or other gold ornaments or cutting and polishing of gold ornaments or other repairs of gold ornaments. The Jewellery Manufacturing Services includes gold maintenance / repair works, which falls under service Classification Code 998892. As per Section 2 (68) of the CGST Act, 2017; Job work is defined as undertaking any treatment or process by a person on goods belonging to another registered person and the expression "job worker" shall be construed accordingly. The rate of GST applicable for manufacturing services on physical inputs (goods) owned by others is 5%; if undertaken on goods belonging to registered persons as per SI N....