i. Whether the applicant purchasing second hand gold in the form of jewellery / parts of jewellery, from unregistered individuals and sells to registered / unregistered dealers, after melting the same, in the form of lumps / irregular shapes of gold, without changing the nature, (i.e.,) Gold remains gold, has to pay GST on the margin difference between the sale price and purchase prices as stipulated in Rule 32(5) of CGST Rules, 2017?
ii. Whether the HSN Code for Old Gold Jewellery purchased and after melting the purchased old gold jewellery is 7113?
States/UT
Order No. & Date
KAR ADRG 20/2023 dt. 15-05-2023
Order date
15-05-23
Category
97(2 (a) (e)
Year