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GST notification amendment adds metal scrap classification, applying to both registered and unregistered suppliers under state taxing powers. Amendment inserts a new serial entry into the earlier notification classifying goods under headings 72-81 as metal scrap and specifies applicability to any unregistered person and any registered person, made under the powers conferred by section 9(3) and coming into force on the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment adds metal scrap classification, applying to both registered and unregistered suppliers under state taxing powers.
Amendment inserts a new serial entry into the earlier notification classifying goods under headings 72-81 as metal scrap and specifies applicability to any unregistered person and any registered person, made under the powers conferred by section 9(3) and coming into force on the stated commencement date.
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