Exclusion for metal scrap supplies removes the earlier notification's application, clarifying GST treatment for scrap suppliers. A proviso is inserted into G.O. Ms. No. 6/A1/CT/2017 excluding persons engaged in the supply of metal scrap classified under Chapters 72-81 of the First Schedule to the Customs Tariff Act, 1975 from the operation of that notification; the amendment is effective from 10 October 2024.
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Provisions expressly mentioned in the judgment/order text.
Exclusion for metal scrap supplies removes the earlier notification's application, clarifying GST treatment for scrap suppliers.
A proviso is inserted into G.O. Ms. No. 6/A1/CT/2017 excluding persons engaged in the supply of metal scrap classified under Chapters 72-81 of the First Schedule to the Customs Tariff Act, 1975 from the operation of that notification; the amendment is effective from 10 October 2024.
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