Testing of purity of Gold will be classified under SAC 9983 & GST rate applicable is @18%.

Last updated: 20 January 2021
Quick Summary
The Gujarat Authority for Advance Ruling has determined that the testing of gold purity falls under Service Accounting Code (SAC) 9983. Consequently, a Goods and Services Tax (GST) rate of 18% is applicable to these services. This ruling clarifies the tax classification for businesses involved in assessing the purity of gold.

Court :
Gujrat AAR

Brief :
M/s. Uday Laxman Jadhav (Legal name), Shree Ashapuri Touch Refinery (Trade Name), Shop No. 3, Panchtirth Apartment, Nani Mehtwad, Valsad- 396001 having a GSTIN : 24AHIPJ0290Q1Z1, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the GGST Act.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/104/2020

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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