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        Case ID :
        GST - States

        Amendment in Notification No. 5/2017-State Tax, dated the 21st June, 2017 - 24/2024-State Tax - Gujarat SGST

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        Exclusion for metal scrap suppliers removes State GST notification's application to supplies of metal scrap under Customs Tariff. The amendment inserts a proviso excluding persons engaged in the supply of metal scrap, as classified in Chapters 72 to 81 of the first schedule to the Customs Tariff Act, 1975, from the application of Notification No. 5/2017 State Tax, effective from the 10th day of October, 2024.
                          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 for metal scrap suppliers removes State GST notification's application to supplies of metal scrap under Customs Tariff.

                                The amendment inserts a proviso excluding persons engaged in the supply of metal scrap, as classified in Chapters 72 to 81 of the first schedule to the Customs Tariff Act, 1975, from the application of Notification No. 5/2017 State Tax, effective from the 10th day of October, 2024.


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