Metal scrap classification added to GST notification, applying to supplies by both registered and unregistered persons under amended entry. Amendment inserts a new table entry classifying metal scrap under the specified HSN range and specifying its applicability to supplies involving unregistered persons and supplies involving registered persons, thereby incorporating metal scrap transactions into the notification's regulatory framework with immediate effect from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Metal scrap classification added to GST notification, applying to supplies by both registered and unregistered persons under amended entry.
Amendment inserts a new table entry classifying metal scrap under the specified HSN range and specifying its applicability to supplies involving unregistered persons and supplies involving registered persons, thereby incorporating metal scrap transactions into the notification's regulatory framework with immediate effect from the stated commencement date.
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