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GST - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Job Work or not - Classification of services - rate of tax - ...

GST

January 12, 2021

Job Work or not - Classification of services - rate of tax - Refining of gold from old jewellery and coins/biscuits - it is not possible to assume one of supply as principal supply and other one as to ancillary supply - it is concluded that the applicant’s service of refining of pure gold from old jewellery and coins/biscuits and testing of purity of gold are not covered under the definition of Composite supply, as defined in Section 2(30) of CGST Act, 2017. - AAR

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