Earlier 2.2% excise +vat.. Now it is 3% + making charges 18%.. Refers GST FAQ ON jewelery. In cbec
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GST on making charges will apply @ 5% if you ful filll the sec 143. a suggestion to jewelrs (it's only my opinion) don't make a single invoice for goods and services. like gold value and mc. it's may be fall under sec 8(2) multiple supply which attracts higher rate of tax,