Metal scrap reverse charge amendment expands exclusion coverage for registered recipients under the Andhra Pradesh GST notification. The amendment inserts a new category covering any registered person receiving supplies of metal scrap under Chapters 72 to 81 of the Customs Tariff Act, 1975, from another registered person. It also substitutes the proviso so that the notification does not apply to supplies between persons specified under section 51(1), except the person covered by the new metal scrap category. The amendment takes effect from 10 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.
Metal scrap reverse charge amendment expands exclusion coverage for registered recipients under the Andhra Pradesh GST notification.
The amendment inserts a new category covering any registered person receiving supplies of metal scrap under Chapters 72 to 81 of the Customs Tariff Act, 1975, from another registered person. It also substitutes the proviso so that the notification does not apply to supplies between persons specified under section 51(1), except the person covered by the new metal scrap category. The amendment takes effect from 10 October 2024.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
