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of <h1>New GST Amendment: TDS Compliance Required for Metal Scrap Supplies Between Registered Persons from October 2024.</h1> The Central Government has amended the notification No. 50/2018-Central Tax to include a new clause concerning the supply of metal scrap. This amendment specifies that any registered person receiving metal scrap supplies, classified under Chapters 72 to 81 of the Customs Tariff Act, 1975, from another registered person, is subject to TDS compliance under the Central Goods and Services Tax Act, 2017. The amendment also clarifies that the notification does not apply to supplies between specified persons, except those mentioned in the newly inserted clause. This change takes effect on October 10, 2024.
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