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        Case ID :
        GST - States

        Seeks to amend notification No 1899-FT dated 31.12.2018 to exempt State tax on supply of silver and platinum by nominated agencies to exporters of silver/platinum jewellery - 17/2019-State Tax (Rate) - West Bengal SGST

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        GST amendment replaces 'gold' with 'gold/silver/platinum' and updates tariff heading and Chapter definition in state tax notification. This amendment substitutes the term 'gold' with 'gold/silver/platinum' in the specified State GST notification, replaces the opening paragraph's specific heading reference with a broader Chapter reference, and substitutes the Explanation's clause to define 'Chapter' as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the notification also states the date on which these amendments take effect.
                          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.

                                GST amendment replaces 'gold' with 'gold/silver/platinum' and updates tariff heading and Chapter definition in state tax notification.

                                This amendment substitutes the term "gold" with "gold/silver/platinum" in the specified State GST notification, replaces the opening paragraph's specific heading reference with a broader Chapter reference, and substitutes the Explanation's clause to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the notification also states the date on which these amendments take effect.


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