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 

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