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of <h1>Government Amends GST Notification to Remove Registration Exemption for Metal Scrap Suppliers Under Section 23(2)</h1> The Chhattisgarh Government has amended notification F-10-40/2017/CT/V(64) dated June 21, 2017, under the CGST Act. The amendment adds a proviso stating that the original notification's exemptions will not apply to suppliers of metal scrap falling under Chapters 72-81 of the Customs Tariff Act's First Schedule. This amendment is retroactively effective from October 10, 2024, meaning suppliers of metal scrap cannot claim exemption from registration requirements under section 23(2) of the CGST Act.
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