Metal scrap supplies from unregistered persons to registered persons are brought within the notified GST treatment. Amendment to the Uttar Pradesh GST notification inserts a new entry for metal scrap under tariff headings 72 to 81. The entry applies to supplies made by any unregistered person to any registered person, bringing such transactions within the notified tax treatment from 10 October 2024.
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Provisions expressly mentioned in the judgment/order text.
Metal scrap supplies from unregistered persons to registered persons are brought within the notified GST treatment.
Amendment to the Uttar Pradesh GST notification inserts a new entry for metal scrap under tariff headings 72 to 81. The entry applies to supplies made by any unregistered person to any registered person, bringing such transactions within the notified tax treatment from 10 October 2024.
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