Seeks to amend notification No. 26/2018- State Tax (Rate) dated 31.12.2018, so as to exempt MGST on supplies of silver and platinum by nominated agencies to registered persons. - 17/2019-State Tax (Rate) - Maharashtra SGST
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MGST exemption expansion extends zero-rating to silver and platinum supplies by nominated agencies to registered recipients. Amends Notification No. 26/2018-State Tax (Rate) to substitute 'gold' with 'gold, silver or platinum', replace 'heading 7108' with 'Chapter 71', and substitute the Explanation to define 'Chapter' as the heading specified in the First Schedule to the Customs Tariff Act, 1975, thereby extending the GST rate treatment to silver and platinum for supplies by nominated agencies to registered persons.
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.
MGST exemption expansion extends zero-rating to silver and platinum supplies by nominated agencies to registered recipients.
Amends Notification No. 26/2018-State Tax (Rate) to substitute "gold" with "gold, silver or platinum", replace "heading 7108" with "Chapter 71", and substitute the Explanation to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975, thereby extending the GST rate treatment to silver and platinum for supplies by nominated agencies to registered persons.
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