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![Supply of Pre-Owned Gold/Diamond Jewellery to same person after Alteration is Supply of Service, attracts 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Authority-for-Advance-Ruling-AAR-AAR-West-Bengal-GST-Supply-of-Service-AAR-rules-5-GST-5-GST-TAXSCAN.jpg "Supply of Pre-Owned Gold/Diamond Jewellery to same person after Alteration is Supply of Service, attracts 5% GST: AAR [Read Order]")
Supply of Pre-Owned Gold/Diamond Jewellery to same person after Alteration is Supply of Service, attracts 5% GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) recently ruled that old/ second hand gold or diamond jewellery procured from individuals and later...
![Used Metal Scarps not a Second Hand Good, No benefit under Margin Scheme In Terms of Rule 32(5) of CGST Rules 2017: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-Rajasthan-Authority-for-Advance-Ruling-Authority-for-Advance-Ruling-Rule-325-of-Central-Goods-and-Service-Tax-taxscan.jpg "Used Metal Scarps not a Second Hand Good, No benefit under Margin Scheme In Terms of Rule 32(5) of CGST Rules 2017: AAR [Read Order]")
![Tax Reduction Benefit under Rule 32 (5) of CGST, Rules not applicable When Fails to Prove Gold as Second-Hand Good: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Tax-Reduction-Benefit-Tax-CGST-Gold-Second-Hand-Good-AAR-CGST-Rules-taxscan.jpg "Tax Reduction Benefit under Rule 32 (5) of CGST, Rules not applicable When Fails to Prove Gold as Second-Hand Good: AAR [Read Order]")
![No GST on Margin Difference of Second-Hand Gold Jewellery Purchase-Sale: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/GST-Second-Hand-Jewellery-Second-Hand-Gold-GST-Purchase-Selling-Price-Difference-Melting-Second-hand-Gold-Jewellery-AAR-Gold-Jewellery-No-GST-on-Margin-Difference-Purchase-Sale-taxscan.jpg "No GST on Margin Difference of Second-Hand Gold Jewellery Purchase-Sale: AAR [Read Order]")
![ITC allowable on ‘Second Hand Gold Jewellery’ only If Purchased from GST Registrants: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Gold-Taxscan.jpg "ITC allowable on ‘Second Hand Gold Jewellery’ only If Purchased from GST Registrants: AAR [Read Order]")
