GST rate amendment adds metal scrap entry, affecting tax treatment for registered and unregistered persons. The notification amends Notification No. 04/2017 State Tax (Rate) by inserting S. No. 8 into the Table to add an entry for 'Metal scrap' with the numeric codes '72, 73, 74, 75, 76, 77, 78, 79, 80 or 81' and indicates applicability to 'Any unregistered person' and 'Any registered person.' The amendment is made under sub section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017, and takes effect on the 10th day of October, 2024.
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GST rate amendment adds metal scrap entry, affecting tax treatment for registered and unregistered persons.
The notification amends Notification No. 04/2017 State Tax (Rate) by inserting S. No. 8 into the Table to add an entry for "Metal scrap" with the numeric codes "72, 73, 74, 75, 76, 77, 78, 79, 80 or 81" and indicates applicability to "Any unregistered person" and "Any registered person." The amendment is made under sub section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017, and takes effect on the 10th day of October, 2024.
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