GST notification amendment expands covered precious metals and redefines tariff reference from heading to Chapter. Amendment to a Karnataka GST notification expands the metals covered by substituting 'gold' with 'gold/ silver/ platinum', replaces the reference '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; issued under Section 11(1) of the Karnataka GST Act and effective as stated in the notification.
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GST notification amendment expands covered precious metals and redefines tariff reference from heading to Chapter.
Amendment to a Karnataka GST notification expands the metals covered by substituting "gold" with "gold/ silver/ platinum", replaces the reference "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; issued under Section 11(1) of the Karnataka GST Act and effective as stated in the notification.
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