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Inclusion of metal scrap recipients alters notification scope, excluding certain inter registered supplies from the notification's application. The notification amends the prior GST notification by inserting a clause that identifies a registered person receiving supplies of metal scrap from another registered person as a specified class, and by substituting the proviso so that the notification will not apply to supplies between persons specified under the statutory clauses, except the person included by the new clause. The amendment is effective from 10 October 2024.
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Inclusion of metal scrap recipients alters notification scope, excluding certain inter registered supplies from the notification's application.
The notification amends the prior GST notification by inserting a clause that identifies a registered person receiving supplies of metal scrap from another registered person as a specified class, and by substituting the proviso so that the notification will not apply to supplies between persons specified under the statutory clauses, except the person included by the new clause. The amendment is effective from 10 October 2024.
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