Exclusion of metal scrap supplies removes earlier notification coverage for such suppliers, with the amendment taking effect in October. The notification inserts a proviso excluding from the earlier notification any person engaged in the supply of metal scrap as classified under the Customs Tariff headings for metal scrap, thereby removing such suppliers from the notification's application; the amendment is effected under section 23(2) of the Bihar GST Act and commences in October 2024.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of metal scrap supplies removes earlier notification coverage for such suppliers, with the amendment taking effect in October.
The notification inserts a proviso excluding from the earlier notification any person engaged in the supply of metal scrap as classified under the Customs Tariff headings for metal scrap, thereby removing such suppliers from the notification's application; the amendment is effected under section 23(2) of the Bihar GST Act and commences in October 2024.
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