Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons. - 17/2019 - Integrated GST (IGST) Rate
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Precious metal classification expanded to include silver and platinum, altering IGST notification and tariff heading treatment. Amends notification No.27/2018 by substituting the word 'gold' with 'gold, silver or platinum', replacing the reference 'heading 7108' with 'Chapter 71', and substituting clause (d) of the Explanation to define 'Chapter' as the heading in the First Schedule to the Customs Tariff Act, 1975. These amendments take effect from 1 October 2019 under section 6(1) of the Integrated Goods and Services Tax Act, 2017.
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Precious metal classification expanded to include silver and platinum, altering IGST notification and tariff heading treatment.
Amends notification No.27/2018 by substituting the word "gold" with "gold, silver or platinum", replacing the reference "heading 7108" with "Chapter 71", and substituting clause (d) of the Explanation to define "Chapter" as the heading in the First Schedule to the Customs Tariff Act, 1975. These amendments take effect from 1 October 2019 under section 6(1) of the Integrated Goods and Services Tax Act, 2017.
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