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of <h1>Assam GST Amendment: Changes Include 'Gold/Silver/Platinum' and Update to 'Chapter 71' Effective from October 2019.</h1> The Government of Assam has amended Notification No. 26/2018 under the Assam Goods and Services Tax Act, 2017. The changes include substituting the word 'gold' with 'gold/silver/platinum' and replacing 'heading 7108' with 'Chapter 71' in the notification. Additionally, the definition of 'Chapter' is updated to refer to the heading specified in the First Schedule to the Customs Tariff Act, 1975. These amendments are effective retroactively from October 1, 2019. The notification was issued by the Additional Chief Secretary to the Government of Assam, Finance Department.
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