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        Case ID :
        GST

        Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons. - 17/2019 - Central GST (CGST) Rate

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        CGST exemption extended to silver and platinum for nominated agencies supplying registered persons, expanding exempted precious metals. The notification amends No.26/2018-Central Tax (Rate) by replacing 'gold' with 'gold, silver or platinum' to extend the same exempt treatment to supplies of silver and platinum by nominated agencies to registered persons; it also substitutes the reference 'heading 7108' with 'Chapter 71' and redefines 'Chapter' in the Explanation as the heading in the First Schedule to the Customs Tariff Act, 1975. The amendment takes effect on 1 October 2019.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            CGST exemption extended to silver and platinum for nominated agencies supplying registered persons, expanding exempted precious metals.

                            The notification amends No.26/2018-Central Tax (Rate) by replacing "gold" with "gold, silver or platinum" to extend the same exempt treatment to supplies of silver and platinum by nominated agencies to registered persons; it also substitutes the reference "heading 7108" with "Chapter 71" and redefines "Chapter" in the Explanation as the heading in the First Schedule to the Customs Tariff Act, 1975. The amendment takes effect on 1 October 2019.


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