Hallmarking centers providing testing and certification services for jewelry are liable to charge 18% GST. The service is treated as technical or certification service, and the 5% GST rate applicable to jewelry does not apply to hallmarking charges.
22 January 2018
Sir Jewellers goes to the Hallmarking Center to mark his own jewelry. The hallmarking center examines its accuracy and finds a certified mark on it. In return, he charge some values on it.. Moreover he charge18% GST on it. But I think 5% tax on the same. as per HSN code 9988