Exclusion of metal scrap supplies from a state GST notification, carving out goods under specified tariff chapters. An amendment inserts a proviso excluding suppliers of metal scrap, classified under Chapters 72-81 of the First Schedule to the Customs Tariff Act, 1975, from the scope of the earlier state GST notification; the State Government made the change under sub section (2) of section 23 of the Chhattisgarh Goods and Services Tax Act, 2017, and declared the amendment effective from the tenth day of October, 2024.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of metal scrap supplies from a state GST notification, carving out goods under specified tariff chapters.
An amendment inserts a proviso excluding suppliers of metal scrap, classified under Chapters 72-81 of the First Schedule to the Customs Tariff Act, 1975, from the scope of the earlier state GST notification; the State Government made the change under sub section (2) of section 23 of the Chhattisgarh Goods and Services Tax Act, 2017, and declared the amendment effective from the tenth day of October, 2024.
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