Applicability of Rule 32(5) of CGST Rules, 2017 on purchase of used/second hand gold jewellery

Last updated: 15 July 2021

Court :
AAR Karnataka

Brief :
M/s. Aadhya Gold Private Limited (called as the 'Applicant' hereafter) No.37/38,1st Floor, SBI Colony, 80 Feet Road, 3rd Block, Koramangala, Bengaluru-560 034having GSTIN 29AAPCA3170M1Z5, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST -01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.

Citation :
Advance Ruling No. KAR ADRG 35/ 2021

THE AUTHORITY FOR ADVANCE RULINGS
IN KARNATAKA
GOODS AND SERVICES TAX
VANIJYA THERIGE KARYALAYA, KALIDASA ROAD
GANDHINAGAR, BENGALURU - 560 009

Advance Ruling No. KAR ADRG 35/ 2021
Dated 09-07- 2021

Present:

1. Dr.M.P. Ravi Prasad
Additional Commissioner of Commercial Taxes .. Member (State)

2. Sri.Mashhood Ur RehmanFarooqui,
Joint Commissioner of Customs & Indirect Taxes. . . .Member (Central)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017

1. M/s. Aadhya Gold Private Limited (called as the 'Applicant' hereafter) No.37/38,1st Floor, SBI Colony, 80 Feet Road, 3rd Block, Koramangala, Bengaluru-560 034having GSTIN 29AAPCA3170M1Z5, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST -01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.

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