Purchase of 24K pure gold will be a domestic zero rated purchase since it is a supply of precious metal as per Article 36 of the Executive Regulations. Cabinet Decision No. 25 of 2018 related to RCM on B2B purchases does not apply to zero rated supply of gold. Domestic zero rated purchases are not required to be reported in VAT return.

noted with thanks Mr.Sajith

Dear sir. if I am in not a tourist and I purchase gold then how can I claim for VAT ( personal TRN is available)