In summary, in case a separate charge is made by a supplier for the gold-making service, such service shall be treated as taxable at the standard rate.
The supply of the gold itself (or a product mainly consisting of gold), insofar as meeting the conditions of Cabinet Decision No. 25, will be subject to the special reverse charge mechanism which applies to (pure) gold and silver, when made to a taxable customer.
Source: Aurifer
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