Exclusion of metal scrap suppliers from notification under GST: new proviso removes coverage, effective retrospectively. An amendment inserts a proviso excluding persons engaged in the supply of metal scrap, as defined by the Customs Tariff classification for metal scrap, from the application of the earlier notification; the insertion is effected under the taxing statute's delegated power and is declared to have retrospective effect from an earlier specified date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exclusion of metal scrap suppliers from notification under GST: new proviso removes coverage, effective retrospectively.
An amendment inserts a proviso excluding persons engaged in the supply of metal scrap, as defined by the Customs Tariff classification for metal scrap, from the application of the earlier notification; the insertion is effected under the taxing statute's delegated power and is declared to have retrospective effect from an earlier specified date.
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