GST treatment of metal scrap: inclusion under state tax rate applies to supplies to registered and unregistered persons. The notification amends the State tax rate schedule by inserting an entry classifying metal scrap (covering the specified HSN code range) as a taxable description and specifying that the provision applies to supplies involving both unregistered and registered persons, thereby bringing metal scrap transactions within the purview of the State tax rate notification; the amendment takes effect on the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST treatment of metal scrap: inclusion under state tax rate applies to supplies to registered and unregistered persons.
The notification amends the State tax rate schedule by inserting an entry classifying metal scrap (covering the specified HSN code range) as a taxable description and specifying that the provision applies to supplies involving both unregistered and registered persons, thereby bringing metal scrap transactions within the purview of the State tax rate notification; the amendment takes effect on the stated commencement date.
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