TMI Blog2019 (11) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... n on goods belonging to registered persons as per SI No.26 (i) (c) and 18% GST, if job work undertaken on goods belonging to unregistered persons as per SI No. 26 (iv) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. As per Section 22 of CGST/SGST Act, 2017; every supplier of services is required to obtain registration only when his aggregate turnover, to be computed on all India basis, in a financial year exceeds the threshold limit of ₹ 20 lakhs. - KER/61/2019 - - - Dated:- 16-9-2019 - SHRI. B. G. KRISHNAN IRS SHRI. B.S. THYAGARAJABABU B.SC, LL.M MEMBER Authorized Representative: Adv. K. S Hariharan. The applicant is engaged in the business of conducting fire assay testing. Fire assay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustomers. The sample is placed in a vessel made up of magnesium called cupel and heated in a furnace. During this process the cupel absorbs all metals in the alloy except gold and silver. The left-over gold and silver is then heated in Nitric add to separate silver from gold. The remaining gold is weighed to determine the percentage of gold contents in the gold specimen. It is a three hour process and based on this analysis Fire assay certificate issued specifying the percentage of gold. If the gold content is 91.6% or more, 916 Hallmark Certificate is issued. The equipments used for ibis process are micro-balance, furnaces, heaters, and rollers. Hallmarking is testing and stamping of purity in the specimen gold jewellery and thereby it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability of the applicant; the rate of tax for the services rendered by the applicant on quality testing and certification of gold ornaments. The quality testing and certification of gold ornaments are covered under Service Classification Code, 998346 - Technical testing and analysis services. This service code includes; testing and analysis of the chemical and biological properties of materials such as air, water, waste (municipal and industrial), fuels, metal, soil, minerals, food and chemicals. The rate of GST applicable to 998346 is 18% as per SI No, 21 (ii) Other professional, technical and business services - of Notification No. 11/2017 Central Tax (Rate) dated 28.06,2017. ii) The services on testing and apprai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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