Supply of metal scrap: notification amended to include registered recipients and adjust Section 51 exclusions under GST. The notification is amended by inserting clause (d) to include registered persons receiving metal scrap under Chapters 72-81 from other registered persons, and by substituting the third proviso so that the notification does not apply to supplies between persons specified under clauses (a)-(d) of Section 51(1) of the Act, except as to the person introduced by clause (d); the amendment is deemed effective from 10 October 2024.
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Supply of metal scrap: notification amended to include registered recipients and adjust Section 51 exclusions under GST.
The notification is amended by inserting clause (d) to include registered persons receiving metal scrap under Chapters 72-81 from other registered persons, and by substituting the third proviso so that the notification does not apply to supplies between persons specified under clauses (a)-(d) of Section 51(1) of the Act, except as to the person introduced by clause (d); the amendment is deemed effective from 10 October 2024.
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