Amendments in the Notification of the Government of Himachal Pradesh, No.26/2018-State Tax (Rate), dated the 31st December, 2018. - 17/2019-State Tax (Rate) - Himachal Pradesh SGST
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GST notification amendment expands taxable scope to gold, silver and platinum and replaces heading 7108 with Chapter 71. The State GST rate notification is amended to substitute 'gold' with 'gold/silver/platinum', replace the reference 'heading 7108' with 'Chapter 71', and substitute clause (d) of the Explanation to define 'Chapter' as the heading specified in the First Schedule to the Customs Tariff Act, 1975; these amendments come into force on 1st October, 2019.
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 notification amendment expands taxable scope to gold, silver and platinum and replaces heading 7108 with Chapter 71.
The State GST rate notification is amended to substitute "gold" with "gold/silver/platinum", replace the reference "heading 7108" with "Chapter 71", and substitute clause (d) of the Explanation to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; these amendments come into force on 1st October, 2019.
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