GST Ruling Clarifies Silver Transactions: Barter as Supply, Job Work Exemptions, and HSN Code Guidelines
Case-Laws
GST
The AAR ruled on multiple GST-related queries concerning silver transactions. Key holdings include: barter exchanges constitute 'supply' under GST law, even without monetary transactions. Reverse Charge Mechanism (RCM) does not apply to job work by unregistered individuals. HSN codes were specified for various silver materials: Silver Scrap (7112), Melted Silver Rods (7
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