Classification of precious metals updated to include silver and platinum, and tariff heading reference amended. Amendment revises a State GST rate notification by substituting 'gold' with 'gold/silver/platinum', replacing the opening reference to heading 7108 with Chapter 71, and substituting clause (d) in the Explanation so that 'Chapter' means the heading as specified in the First Schedule to the Customs Tariff Act, 1975; the changes are deemed effective from 1 October 2019.
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Provisions expressly mentioned in the judgment/order text.
Classification of precious metals updated to include silver and platinum, and tariff heading reference amended.
Amendment revises a State GST rate notification by substituting "gold" with "gold/silver/platinum", replacing the opening reference to heading 7108 with Chapter 71, and substituting clause (d) in the Explanation so that "Chapter" means the heading as specified in the First Schedule to the Customs Tariff Act, 1975; the changes are deemed effective from 1 October 2019.
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