GST notification amendment expands covered metals to gold, silver, platinum and reclassifies tariff heading for tax purposes. The notification amends the State GST rate notification by substituting 'gold' with 'gold/silver/platinum', replacing the opening reference 'heading 7108' with 'Chapter 71', and revising Explanation clause (d) to define 'Chapter' as the heading specified in the First Schedule to the Customs Tariff Act, 1975. The changes are made under section 11(1) of the Chhattisgarh GST Act, 2017 and take effect from 1st October, 2019.
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GST notification amendment expands covered metals to gold, silver, platinum and reclassifies tariff heading for tax purposes.
The notification amends the State GST rate notification by substituting "gold" with "gold/silver/platinum", replacing the opening reference "heading 7108" with "Chapter 71", and revising Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975. The changes are made under section 11(1) of the Chhattisgarh GST Act, 2017 and take effect from 1st October, 2019.
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