Exclusion of metal scrap suppliers from a State GST notification narrows the notification's applicability to other taxpayers. The Government of Maharashtra inserts a proviso into Notification No. 05/2017-State Tax providing that the notification shall not apply to persons engaged in the supply of metal scrap falling under Chapters 72 to 81 of the first schedule to the Customs Tariff Act, 1975, thereby excluding such suppliers from the notification's applicability.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of metal scrap suppliers from a State GST notification narrows the notification's applicability to other taxpayers.
The Government of Maharashtra inserts a proviso into Notification No. 05/2017-State Tax providing that the notification shall not apply to persons engaged in the supply of metal scrap falling under Chapters 72 to 81 of the first schedule to the Customs Tariff Act, 1975, thereby excluding such suppliers from the notification's applicability.
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