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        Case ID :
        GST - States

        Seeks to amend Notification No. II(2)/CTR/1099(e-5)/2018 dated 31st December, 2018 - G.O. (Ms) No. 148 - Tamil Nadu SGST

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        Scope of precious metals expanded to include silver and platinum, and tariff reference and 'Chapter' definition updated. The notification expands its commodity scope by substituting 'gold' with 'gold, silver or 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; the amendments take effect 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.

                                Scope of precious metals expanded to include silver and platinum, and tariff reference and 'Chapter' definition updated.

                                The notification expands its commodity scope by substituting "gold" with "gold, silver or 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; the amendments take effect on 1st October, 2019.


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