GST rate amendment adds metal scrap under specified chapters, covering registered and unregistered persons, effective soon. The notification inserts S. No. 8 in the Table of Notification No. 4/2017-State Tax (Rate), listing chapter references 72-81 and specifying Metal scrap as the item, with applicability to any unregistered person and any registered person. The amendment is made under the powers of the Bihar Goods and Services Tax Act and comes into force on the 10th day of October, 2024.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adds metal scrap under specified chapters, covering registered and unregistered persons, effective soon.
The notification inserts S. No. 8 in the Table of Notification No. 4/2017-State Tax (Rate), listing chapter references 72-81 and specifying Metal scrap as the item, with applicability to any unregistered person and any registered person. The amendment is made under the powers of the Bihar Goods and Services Tax Act and comes into force on the 10th day of October, 2024.
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