01 · Worth knowing
Making charges on the customer’s gold are a service
Finished jewellery (7113), gold and silver bars (7108, 7106) and loose stones (7102, 7103) are separate headings on one counter. When a customer brings their own gold to be made into jewellery, the making charge is job work: a service under SAC 998892, not a sale of gold.
- Codes and plain descriptions only
- No rate is stated for any code
- Check a rate before you rely on it
- Any code not listed is on the GST portal
