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of <h1>Bihar GST Amendment: New Clause for Metal Scrap Supplies and Revised Proviso Effective October 10, 2024.</h1> The notification dated December 13, 2024, amends a previous notification from September 13, 2018, under the Bihar Goods and Services Tax Act, 2017. It introduces a new clause regarding registered persons receiving metal scrap supplies under specific chapters of the Customs Tariff Act, 1975. Additionally, it revises the third proviso to specify that the notification's provisions do not apply to transactions between certain specified persons, except those mentioned in the new clause (d). This amendment takes effect from October 10, 2024. The notification was issued by the Commissioner of State Tax-cum-Secretary, by order of the Governor of Bihar.
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