AAR: Rules on classification of goldsmith services like quality testing, certification of gold ornaments

Kerala AAR holds that services of quality testing and certification process of gold ornaments are covered under Service Classification Code 998346- “Technical Testing and Analysis Services” taxable at 18%; Further observes that the applicant's jewellery manufacturing services including gold maintenance/ repair works fall within the purview of the scope of the term ‘Job-work’ u/s 2(68) of CGST/SGST Act; Holds that GST rate for manufacturing on goods owned by registered...