GST rate notification amendment revises 'gold' to 'gold, silver, platinum', replaces heading reference and updates definition. The notification amends a State GST rate notification by substituting 'gold' with 'gold/silver/platinum', replacing the citation 'heading 7108' 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 on the 1st October, 2019.
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GST rate notification amendment revises 'gold' to 'gold, silver, platinum', replaces heading reference and updates definition.
The notification amends a State GST rate notification by substituting "gold" with "gold/silver/platinum", replacing the citation "heading 7108" 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 on the 1st October, 2019.
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