Tariff classification change expands 'gold' references to include silver and platinum and redefines 'Chapter' for GST application. The notification substitutes 'gold' with 'gold, silver or platinum'; replaces the reference to 'heading 7108' with 'Chapter 71'; and substitutes Explanation clause (d) to define 'Chapter' as the heading specified in the First Schedule to the Customs Tariff Act, 1975. The amendments are made under section 11(1) of the Goa Goods and Services Tax Act, 2017 and take effect from the first day of October, 2019.
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Tariff classification change expands 'gold' references to include silver and platinum and redefines 'Chapter' for GST application.
The notification substitutes "gold" with "gold, silver or platinum"; replaces the reference to "heading 7108" with "Chapter 71"; and substitutes Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975. The amendments are made under section 11(1) of the Goa Goods and Services Tax Act, 2017 and take effect from the first day of October, 2019.
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