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    <description>The exemption notification under the Uttarakhand Goods and Services Tax Act, 2017 is amended to expand the covered precious metals from gold to gold, silver or platinum. The opening paragraph now refers to Chapter 71 instead of heading 7108, and the Explanation defines &quot;Chapter&quot; by reference to the First Schedule to the Customs Tariff Act, 1975. The amendments take effect from 1 October 2019.</description>
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      <description>The exemption notification under the Uttarakhand Goods and Services Tax Act, 2017 is amended to expand the covered precious metals from gold to gold, silver or platinum. The opening paragraph now refers to Chapter 71 instead of heading 7108, and the Explanation defines &quot;Chapter&quot; by reference to the First Schedule to the Customs Tariff Act, 1975. The amendments take effect from 1 October 2019.</description>
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