GST exemption notification amended to exclude metal scrap suppliers from its scope, effective 10 October 2024. Amendment under Section 23(2) of the Andhra Pradesh Goods and Services Tax Act, 2017 inserts a proviso into the existing notification dated 22 June 2017. The notification is made inapplicable to any person engaged in the supply of metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975. 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.
GST exemption notification amended to exclude metal scrap suppliers from its scope, effective 10 October 2024.
Amendment under Section 23(2) of the Andhra Pradesh Goods and Services Tax Act, 2017 inserts a proviso into the existing notification dated 22 June 2017. The notification is made inapplicable to any person engaged in the supply of metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975. The amendment takes effect from 10 October 2024.
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