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        Case ID :
        GST

        Specifies supply of metal scrap between registered person for TDS compliance - 25/2024 - Central GST (CGST)

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        TDS on metal scrap: registered recipients of scrap from other registered persons are brought within TDS coverage. The notification amends the TDS coverage by inserting clause (d) to include any registered person receiving supplies of metal scrap from another registered person and substitutes the proviso so that the notification does not apply to supplies between the persons specified under the enumerated clauses except for the person referred to in clause (d).
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            TDS on metal scrap: registered recipients of scrap from other registered persons are brought within TDS coverage.

                            The notification amends the TDS coverage by inserting clause (d) to include any registered person receiving supplies of metal scrap from another registered person and substitutes the proviso so that the notification does not apply to supplies between the persons specified under the enumerated clauses except for the person referred to in clause (d).


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