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<h1>Metal Scrap Taxation Revamped: New Entry Modifies GST Treatment for Registered and Unregistered Persons</h1> A government notification amends the Jammu and Kashmir Goods and Services Tax Act by inserting a new entry related to metal scrap taxation. The amendment applies to specific tariff codes and differentiates tax treatment between registered and unregistered persons. The changes are retroactively effective from October 10, 2024, as per the government's official notification.