Hallmark charges tax applicable

Kollipara Sundaraiah (B.com) (2983 Points)

17 August 2022  
A Gst registered jewellery business regular scheme dealer sales of jewellery value rs:1 lacs and hallmark charges collection from customers rs:1000/-
question:
dealer hallmark charges sales of jewellery value includes or exclude
and tax applicable rate on hallmark charges (3or18).