Exemption for metal scrap: supplies of specified metal scrap excluded from application of the Bihar GST notification, effective on commencement. The notification inserts a proviso excluding persons engaged in the supply of metal scrap, as identified by Customs Tariff classification, from the application of the earlier Bihar GST notification, thereby creating a targeted exemption limited to that category of supplies and effective from the commencement of the amending notification.
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Provisions expressly mentioned in the judgment/order text.
Exemption for metal scrap: supplies of specified metal scrap excluded from application of the Bihar GST notification, effective on commencement.
The notification inserts a proviso excluding persons engaged in the supply of metal scrap, as identified by Customs Tariff classification, from the application of the earlier Bihar GST notification, thereby creating a targeted exemption limited to that category of supplies and effective from the commencement of the amending notification.
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