How to generate invoice for jewellers with gst rate. Making charges separately to be shown or not? If shown how to impose gst 18% or 3%?

Reply—As per FAQs published by CBIC in respect to Gems and jewellery—

Question— When we are selling Gold or Silver Jewellery to the end consumer (Customer) like a Gold Chain weighing10gm at a total value of Rs. 30,000/- (gold value is Rs. 28000/- and making charges on that gold chain is Rs 2000/-), can we charge GST @3% on the total value or @3% on the gold value and @5% on making charges?

Reply— GST is payable at the rate of 3% of the total transaction value of jewellery, whether the making charge is shown separately or not.

As per our view a single invoice can be issued in respect of selling of gold ornaments and for making charges, by classifying different GST rate  (i.e. 3% and 5% respectively). Rate of GST reduced from 5% to 1.5% on supply of job work services in relation to diamonds (notification no. No.20/2019–Central Tax (Rate) Dated: 30th September, 2019)