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GST on Jewellery Manufacturing

 
 If I issue gold worth Rs.100000/- to karigar for making of Jewellery and if he send the jewellery back with labour charges of Rs.20000/-.
 
 How will the taxation will take place ??
 
 Is it 18% of 20000 = 3600/-  ? OR ANYTHING ELSE ??
 
Moreover,
 

(1) If the karigar is registered with GST, He'll charge 20000 + 3600 = 23600.

(2) If the karigar is not registered with GST, He'll charge 20000. But as this will be the supply of service from unregistered person, I'll be liable to pay 3600 on Reverse Charge Mechanism.

sjashvantlal

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