Notification amendment expands covered metals and substitutes tariff heading, altering state GST rate application and scope. The notification amends the State Tax (Rate) instrument by substituting 'gold' with 'gold, silver or platinum', replacing the specific tariff reference 'heading 7108' with 'Chapter 71', and by replacing Explanation clause (d) with a definition that 'Chapter' means the heading in the First Schedule to the Customs Tariff Act, 1975; the changes are effective from the first day of October, 2019.
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Notification amendment expands covered metals and substitutes tariff heading, altering state GST rate application and scope.
The notification amends the State Tax (Rate) instrument by substituting "gold" with "gold, silver or platinum", replacing the specific tariff reference "heading 7108" with "Chapter 71", and by replacing Explanation clause (d) with a definition that "Chapter" means the heading in the First Schedule to the Customs Tariff Act, 1975; the changes are effective from the first day of October, 2019.
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