A Study on the Implications of GST in Jewellery Business


  • Reshma Rachel Kuruvilla Assistant Professor, Department of Commerce, BCM College, Kottayam, Kerala, India
  • P. N. Harikumar Associate Professor & Head, Research and Post-Graduate Department of Commerce & Tourism Management, Catholicate College, Pathanamthitta, Kerala, India
  • Liza Alex Assistant Professor, KG College, Pampady, Kerala, India




GST, Exports, Job Works, Transfer, Sale, Gems and Jewellery


GST is a tax reform implemented in the country after long years of debates and discussions. It has affected the citizens and the businesses in manifold ways. For the economy of the country, contributions of the gems and jewellery sector cannot be ignored because exports of gems and jewellery alone contribute around 7% of the GDP of the country. With the implementation of GST, price of the gems and jewellery might change affecting the business as a whole. Changes happening in the gems and jewellery sector due to implementation of GST on account of Exports, sales on approval basis, exhibition, transfer of old jewellery were discussed by the author.


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How to Cite

Rachel Kuruvilla, R., Harikumar, P. N., & Alex, L. (2018). A Study on the Implications of GST in Jewellery Business. Asian Journal of Managerial Science, 7(3), 34–36. https://doi.org/10.51983/ajms-2018.7.3.1346