GST amendment expands covered metals to include silver and platinum and updates tariff reference, effective retroactive change. Amendment revises the prior GST notification by substituting 'gold' with 'gold, silver, or platinum', replacing the reference 'heading 7108' with 'Chapter 71', and substituting clause (d) to define 'Chapter' as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the notification is declared effective from 1 October 2019.
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GST amendment expands covered metals to include silver and platinum and updates tariff reference, effective retroactive change.
Amendment revises the prior GST notification by substituting "gold" with "gold, silver, or platinum", replacing the reference "heading 7108" with "Chapter 71", and substituting clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the notification is declared effective from 1 October 2019.
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