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BEST MONEY GOLD JEWELLERY LTD
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S.L. SREEPARVATHY
ABRAHAM RENN
Pet. Counsel
Balasubramanian
Res. Counsel
---

Petitioner / Applicant

BEST MONEY GOLD JEWELLERY LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Mar 2, 2023
Order No.

KER/06/2023

Citation

2023(3) TAXREPLY 7608
Original Order
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ORDER

1. M/s. Best Money Gold Jewellery Limited, Thiruvananthapuram (hereinafter referred to as ‘The applicant’) is engaged in the business of buying and selling old/used/second-hand gold jewellery/ornament from unregistered persons. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules, and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules, and the notifications issued there under. 3. Applicant requested an advance ruling on the following: 3.1. 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....

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