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GST exemption scope revised: supplies of metal scrap between registered persons now excluded from the notification's benefit. The Haryana GST notification is amended to add a clause covering registered persons receiving metal scrap (Chapters 72-81 of the Customs Tariff) from other registered persons, and the proviso is substituted to state that the notification does not apply to supplies between persons specified under the listed clauses of section 51(1), with an explicit exception for the newly inserted clause (d).
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GST exemption scope revised: supplies of metal scrap between registered persons now excluded from the notification's benefit.
The Haryana GST notification is amended to add a clause covering registered persons receiving metal scrap (Chapters 72-81 of the Customs Tariff) from other registered persons, and the proviso is substituted to state that the notification does not apply to supplies between persons specified under the listed clauses of section 51(1), with an explicit exception for the newly inserted clause (d).
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