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GST: Banks may Stop Gold Imports on Own Account


Working capital need for banks’ gold consignment business will rise to 13% from 10% Jewellers busy liquidating inventories before GST roll-out ; no fresh off take of gold in market

A near-term supply bottle neck stares at the gold trade in its face till the government clarifies an issue faced by banks importing bullion on account of GST, says an official of India Bullion & Jewellers Association (IBJA). India on an average imports 600-800 tonnes of gold annually. This is imported on a consignment basis by nominated banks and agencies like MMTC, PEC, HHEC, which on-sell this to bullion dealers.Under the current tax regime,the bank pays (or recovers) 10% import duty on a consign-

Kolkata: Gold is selling at a discount of $3-4 per troy ounce in the local market with jewellers holding back on restocking as they try to liquidate their inventories ahead of the rollout of goods and services tax next month.

According to bullion dealers, with no fresh offtake of gold in the market, the metal is available at a discount. “There will be fresh buying once GST rollsout and its impact is felt in the market,”said Mukesh Kothari,director, Riddi Siddhi Bullion. Analysts said this may lead to gold imports under shooting the industry’s May forecast of 126 tonnes. India consumes 850-950 tonnes of gold annually.

Industry executive said there are several issues why jewellers are not restocking gold. Surendra Mehta, national secretary of India Bullion & Jewellery Association,said excise of 1% paid on their stock is non-cenvatable. “So they will not get any refund for the excise India’s average gold imports annually Of consignment’s value will be new indirect tax paid in the GST regime,” Mehta said. “Secondly, a number of jewellers have illegal stocks which they are being forced to liquidate before GST rolls out.

Thirdly, in the new GST regime, they have to regularly upload their inventory. That is why jewellers are liquidating their stocks in the market which is why gold is being available at a discount in the local market.” While interstate stock transfers will be taxable under GST, the tax can be reclaimed once the goods are sold.If, for exam- Import duty on a consignment VAT for Kerala

The discount offered on gold now VAT for most states VAT For Maharashtra India’s consumption of gold annually ple, a large nation wide retailer had excess jewellery stock in one state and wanted to transfer it to a store in another, it would pay IGST, which it can then offset against sales revenue. Being able to reclaim the tax removes the incentive to maintain stock in multiple warehouses across India, and will allow retailers to become more efficient by consolidating warehouses and holding lower levels of inventory.

In the GST regime, consumer behaviour is expected to change as well. The World Gold Council, in its report on GST, said, “Our econometric analysis spanning 26 years of data illustrates that higher taxes act as a headwind to gold demand. But the tax should also change the industry to the benefit of the consumer.” According to the report, consumers currently don’t get a good deal. The industry is fragmented, dominated by small independent retailers and under-carating is rife. Most analysts think of India’s jewellery market as being dominated by 22 carat products.

The Economic Times New Delhi, 15th June 2017

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