Supply of metal scrap from one registered person to another excluded from this notification, altering GST applicability. The notification is amended by inserting a new clause (d) to include registered persons receiving supplies of metal scrap falling under the metals tariff headings in the Customs Tariff Act, 1975 from other registered persons. The third proviso is replaced to provide that the notification does not apply to supplies between persons specified under the listed clauses of the relevant statutory provision, except that this exclusion does not apply to the person introduced by 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.
Supply of metal scrap from one registered person to another excluded from this notification, altering GST applicability.
The notification is amended by inserting a new clause (d) to include registered persons receiving supplies of metal scrap falling under the metals tariff headings in the Customs Tariff Act, 1975 from other registered persons. The third proviso is replaced to provide that the notification does not apply to supplies between persons specified under the listed clauses of the relevant statutory provision, except that this exclusion does not apply to the person introduced by clause (d).
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