GST on gold governs taxation, input tax credit eligibility, and e-way bill obligations for high-value movements.
GST at 3% applies to physical gold in various forms and to gold articles under specified HSN codes; customs duty reductions announced in the budget lowered basic duty and cesses on imported gold. Taxable value for jewellery is the value of gold by weight plus making charges, with GST levied on the total. Registered jewellers can claim input tax credit on raw materials and job-work charges, including reverse-charge taxes paid for supplies from unregistered job workers. Movements of gold above the consignment-value threshold require e-way bill generation, subject to statutory exemptions for customs-related transport. (AI Summary)

Reverse charge mechanism for renting passenger vehicles applies when non corporate suppliers omit higher rate, shifting tax to corporate recipients.
Reverse charge mechanism applies to renting of passenger motor vehicles when the supplier is not a body corporate, the recipient is a body corporate, and the supplier does not charge the higher taxable rate on the invoice; only passenger carrying vehicles with fuel cost included are captured, while vehicles not meant for passengers or rentals where fuel is excluded remain subject to forward charge. The supplier's choice to charge the lower composite rate limits input tax credit and can trigger recipient liability under reverse charge, whereas charging the higher rate permits full input tax credit and removes recipient reverse charge liability. (AI Summary)

Detention of goods under GST allows temporary seizure for rule contraventions, with release via tax payment or bond-backed provisional release.
Section 129 permits temporary detention or seizure of goods and conveyances in transit for contraventions of the CGST Act or rules; prescribed MOV forms govern the process from inspection (MOV-01, MOV-02, EWB-03, MOV-04) to release or detention (MOV-05, MOV-06, MOV-07). Release options include payment of tax and prescribed penalties, furnishing a bond and security (MOV-08) for provisional release under Rule 140, or eventual confiscation proceedings under Section 130 (MOV-10, MOV-11) if demands are not met. Limited clerical errors need not trigger detention but may attract a small penalty. (AI Summary)

Input Service Distributor credit allocation: turnover-based apportionment and monthly GSTR-6 distribution with recovery for excess credit.
ISD registration enables monthly distribution of ITC for common input services across offices under the same PAN via GSTR-6. Credits used exclusively by one recipient must be allocated only to that recipient; commonly used credits must be apportioned proportionately by turnover using the formula C1 = (t1 / T) x C, including recipients making exempt supplies or not registered. Excess distributions are recoverable with interest under Section 21, and practical steps include identifying common expenses, updating vendor records, separate accounting, and timely GSTR-6 filing. (AI Summary)