Classification change: GST notification expands metal scope to gold silver platinum and reclassifies the tariff heading. The notification amends the earlier state GST notification by substituting 'gold' with 'gold/silver/platinum', replacing the reference to a specific tariff heading with 'Chapter 71', and substituting clause (d) of the Explanation to define 'Chapter' as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendment takes effect from the notified commencement date.
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Classification change: GST notification expands metal scope to gold silver platinum and reclassifies the tariff heading.
The notification amends the earlier state GST notification by substituting "gold" with "gold/silver/platinum", replacing the reference to a specific tariff heading with "Chapter 71", and substituting clause (d) of the Explanation to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendment takes effect from the notified commencement date.
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