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GST - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Supply or not - taxability of 10 grams of pure gold, retained by ...

GST

February 22, 2023

Supply or not - taxability of 10 grams of pure gold, retained by the applicant, in the course of manufacture of gold jewellery from 1000 gm of pure gold provided to the applicant by his principal - Since the applicant admittedly retains 10 gm of pure gold on account of wastage which is beyond the permissible limit of wastage in the nature of normal loss, the value of pure gold so retained by the applicant shall form a part of value of supply of job work services. - AAR

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