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The quality testing and certification of gold ornaments is covered under SAC 998346 and attracts 18% GST.

Rate of Tax — The applicant is engaged in the business of conducting fire assay testing. Fire assay test is conducted to know the percentage of pure gold and other alloys present in the gold specimen. Applicant sought advance ruling in respect of tax liability of the applicant; the rate of tax for the services rendered by the applicant on quality testing and certification of gold ornaments. The Authority ruled out that the quality testing and certification of gold ornaments are covered under Service Classification Code, 998346 and attracts 18% GST. — CGR Gold Trading, In Re… [2019] 16 TAXLOK.COM 172 (AAR-Kerala)