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of <h1>Kerala Amends SGST Act: Metal Scrap Suppliers Must Register by Oct 2024, Ending Previous Exemption.</h1> The Government of Kerala has amended Notification No. 59/2017/TAXES, originally issued on 30th June 2017, under the Kerala State Goods and Services Tax Act, 2017. Effective from 10th October 2024, the amendment specifies that individuals engaged in the supply of metal scrap, classified under Chapters 72 to 81 of the Customs Tariff Act, 1975, are not exempt from registration requirements under the Kerala SGST Act. This change follows recommendations from the Goods and Services Tax Council and seeks to clarify the exemption criteria for certain suppliers.
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