ITC of Job Worker

suriya (ARAPPALAYAM) (60 Points)

28 July 2021  

The gold is given by the jewellery shop to the goldsmith(Job worker) for making ornaments. At the time of manufacturing jewels some amount of gold is getting damaged/evaporated. To compensate such amount of gold, the job worker purchasing and refilling with the gold which given by the jewellery with the knowledge of the jewellery.

For this all process, the job worker is billing the jewellery at 5% (As Service Bill - Job Work).

Now my question is, the gold he(Job Worker) purchased to refill was 3% GST Paid on Purchase.

Whether the job worker(Goldsmith) can claim the ITC on such gold he purchased?