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CGR GOLD TRADING
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

B.G.KRISHNAN
B.S.THYAGARAJABABU
Pet. Counsel
K.s.hariharan
Res. Counsel
Na

Petitioner / Applicant

CGR GOLD TRADING
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Sep 16, 2019
Order No.

KER/61/2019

Citation

2019(9) TAXREPLY 935
Original Order
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ORDER

The applicant is engaged in the business of conducting fire assay testing. Fire assaying is one of the industry standard process for testing gold purity for the purpose of awarding purity certificates. 24K gold converted into 22K gold for the manufacture of ornaments. 22K gold normally contain 91.6% of bullion and 8.4% of other metals like copper. Fire assay test is conducted to know the percentage of pure gold and other alloys present in the gold specimen. Applicant requested advance ruling on the following: i) The tax liability of the applicant; the rate of tax for the services rendered by the applicant on quality testing and certification of gold ornaments. ii) The services of testing and appraisal of purification level of the gold ornaments that is to certify the grade of gold smith works on the specimen given by gold workers. Gold maintenance / repair works such as enlargement of gold chains or other gold ornaments or cutting and polishing of gold ornaments or other rep....

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