Attica Gold Pvt. Limited ., In re
Date: March 23, 2020
Subject Matter
Suppliers engaged in sale of second hand jewelry can avail the benefit of marginal scheme under Rule 32(5)
Summary
1. In the case of applicant dealing in second hand goods and invoicing his supplies as “second hand goods”, the valuation of supply of second hand gold jewellery which are purchased from individuals who are not registered under GST and th…
1. M/s Attica Gold Private Limited (hereinafter called the ‘Applicant’), having GSTIN number 29AANCA2059B1ZS, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a private limited company and is registe…