Exclusion of metal scrap supplies from a state GST notification clarifies that such supplies are not covered by that notification. The Government amends a prior Finance Department GST notification by inserting a proviso that excludes from that notification any person engaged in the supply of metal scrap, as falling under Chapters 72-81 of the first schedule to the Customs Tariff Act, 1975, thereby carving metal scrap supplies out of the notification's scope; the amendment is effective from 10th 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 of metal scrap supplies from a state GST notification clarifies that such supplies are not covered by that notification.
The Government amends a prior Finance Department GST notification by inserting a proviso that excludes from that notification any person engaged in the supply of metal scrap, as falling under Chapters 72-81 of the first schedule to the Customs Tariff Act, 1975, thereby carving metal scrap supplies out of the notification's scope; the amendment is effective from 10th October, 2024.
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