Tax classification amendment expands scope to include gold, silver and platinum under Chapter 71, altering tariff definitions. The notification amends a prior Rajasthan GST notice by substituting 'gold' with 'gold, silver or platinum', replacing the reference to 'heading 7108' with 'Chapter 71', and redefining 'Chapter' in the Explanation to mean the heading specified in the First Schedule to the Customs Tariff Act, 1975, with a specified commencement date.
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Tax classification amendment expands scope to include gold, silver and platinum under Chapter 71, altering tariff definitions.
The notification amends a prior Rajasthan GST notice by substituting "gold" with "gold, silver or platinum", replacing the reference to "heading 7108" with "Chapter 71", and redefining "Chapter" in the Explanation to mean the heading specified in the First Schedule to the Customs Tariff Act, 1975, with a specified commencement date.
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