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BEST MONEY GOLD JEWELLERY LIMITED
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

T.G. VENKATESH
K. LATHA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

BEST MONEY GOLD JEWELLERY LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Mar 31, 2022
Order No.

TN/16/ARA/2022

Citation

2022(3) TAXREPLY 5679
Original Order
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ORDER

BEST MONEY GOLD JEWELLERY LIMITED, 20B, KALIAMMAN KOIL STREET, SAI NAGAR, VIRUGAMBAKKAM, CHENNAI-600092 (hereinafter called the Applicant) are registered under GST with GSTIN 33AAGCB1247B1ZD. The applicant has sought Advance Ruling on the following question: In case the applicant has purchased used/second hand gold jewellery or ornaments from persons who are not registered under GST and that at the time of sale of such goods there is no change in the form/nature of such goods and ITC will also not be availed on such purchase, if so the case, whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017? The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that they are engaged ....

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