Amendment to SGST rate notification expands taxable metals to include gold, silver or platinum and updates tariff reference. The notification substitutes every occurrence of 'gold' with 'gold, silver or platinum' and replaces 'heading 7108' with 'Chapter 71' in the opening paragraph; it also substitutes clause (d) of the Explanation to define 'Chapter' as the heading specified in the First Schedule to the Customs Tariff Act, 1975. The amendments take effect on 1 October 2019 and apply to Notification No.26/2018-State Tax (Rate).
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Amendment to SGST rate notification expands taxable metals to include gold, silver or platinum and updates tariff reference.
The notification substitutes every occurrence of "gold" with "gold, silver or platinum" and replaces "heading 7108" with "Chapter 71" in the opening paragraph; it also substitutes clause (d) of the Explanation to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975. The amendments take effect on 1 October 2019 and apply to Notification No.26/2018-State Tax (Rate).
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