Scope of taxable precious metals expanded to include silver and platinum, updating tariff heading references under GST. The Odisha GST notification amends the prior notification by substituting 'gold' with 'gold, silver or platinum,' replacing the reference to 'heading 7108' with 'Chapter 71,' and substituting clause (d) in the Explanation to define Chapter as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendment is issued under the Odisha Goods and Services Tax Act, 2017 and sets its commencement date as specified in the notification.
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Scope of taxable precious metals expanded to include silver and platinum, updating tariff heading references under GST.
The Odisha GST notification amends the prior notification by substituting "gold" with "gold, silver or platinum," replacing the reference to "heading 7108" with "Chapter 71," and substituting clause (d) in the Explanation to define Chapter as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendment is issued under the Odisha Goods and Services Tax Act, 2017 and sets its commencement date as specified in the notification.
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