GST exemption amendment expands coverage to gold, silver and platinum under Chapter 71 classification. Amendment to the Uttar Pradesh Goods and Services Tax exemption notification expands the scope from gold to gold, silver or platinum. The opening description substitutes heading 7108 with Chapter 71, and the Explanation defines Chapter as a heading in the First Schedule to the Customs Tariff Act, 1975. The amendment is stated to operate retrospectively from 1 October 2019.
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Provisions expressly mentioned in the judgment/order text.
GST exemption amendment expands coverage to gold, silver and platinum under Chapter 71 classification.
Amendment to the Uttar Pradesh Goods and Services Tax exemption notification expands the scope from gold to gold, silver or platinum. The opening description substitutes heading 7108 with Chapter 71, and the Explanation defines Chapter as a heading in the First Schedule to the Customs Tariff Act, 1975. The amendment is stated to operate retrospectively from 1 October 2019.
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