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<h1>West Bengal Amends GST Notification: Metal Scrap Recipients Must Deduct Tax at Source Starting October 10, 2024.</h1> The Government of West Bengal has issued an amendment to Notification No. 1344-F.T. dated 13.09.2018, under the West Bengal Goods and Services Tax Act, 2017. This amendment mandates that registered recipients of metal scraps, classified under Chapters 72 to 81 of the Customs Tariff Act, 1975, must deduct tax at source when receiving supplies from registered suppliers. Additionally, it specifies that the notification does not apply to transactions between individuals outlined in certain clauses of Section 51, except for those specified in this amendment. The changes are effective from October 10, 2024.