GST notification amendment expands scope to include silver and platinum and revises tariff chapter reference. Amendment expands the notification's commodity scope by substituting 'gold' with 'gold, silver or platinum' and replaces the opening paragraph's tariff reference from 'heading 7108' to 'Chapter 71'. It further substitutes Explanation clause (d) to define 'Chapter' as the heading specified in the First Schedule to the Customs Tariff Act, 1975, and declares the changes effective from 1st October, 2019 under the powers of the Andhra Pradesh GST law.
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GST notification amendment expands scope to include silver and platinum and revises tariff chapter reference.
Amendment expands the notification's commodity scope by substituting "gold" with "gold, silver or platinum" and replaces the opening paragraph's tariff reference from "heading 7108" to "Chapter 71". It further substitutes Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975, and declares the changes effective from 1st October, 2019 under the powers of the Andhra Pradesh GST law.
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