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        Case ID :
        GST - States

        Amendment in Notification No. 5/2017- State Tax dated 24.06.2017 - 24/2024-State Tax - Himachal Pradesh SGST

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        Exclusion of metal scrap suppliers from State Tax notification alters applicability and removes notification benefits for them. The notification inserts a proviso excluding persons engaged in the supply of metal scrap, as classified in the Customs Tariff Act, from the scope of Notification No. 5/2017 State Tax, and states that this amendment is deemed to come into force 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.

                                Exclusion of metal scrap suppliers from State Tax notification alters applicability and removes notification benefits for them.

                                The notification inserts a proviso excluding persons engaged in the supply of metal scrap, as classified in the Customs Tariff Act, from the scope of Notification No. 5/2017 State Tax, and states that this amendment is deemed to come into force from 10 October 2024.


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