Amendments in the Government Notification, Finance Department No. (GHN-129)GST-2018/S.11(1)(37)-TH dated the 31st December, 2018, Notification No.26/2018-State Tax (Rate). - 17/2019-State Tax (Rate) - Gujarat SGST
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GST rate amendment expands covered precious metals and redefines tariff reference, altering State tax notification scope. Amendment to the State GST rate notification substitutes 'gold' with 'gold, silver or platinum,' replaces the opening paragraph's reference to 'heading 7108' with 'Chapter 71,' and substitutes Explanation clause (d) to define 'Chapter' as the heading in the First Schedule to the Customs Tariff Act, 1975; the notification takes effect on the date specified therein.
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GST rate amendment expands covered precious metals and redefines tariff reference, altering State tax notification scope.
Amendment to the State GST rate notification substitutes "gold" with "gold, silver or platinum," replaces the opening paragraph's reference to "heading 7108" with "Chapter 71," and substitutes Explanation clause (d) to define "Chapter" as the heading in the First Schedule to the Customs Tariff Act, 1975; the notification takes effect on the date specified therein.
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