GST deduction at source framework extended to registered recipients of metal scrap supplies, with revised exclusion rules. The Uttar Pradesh GST notification amends the earlier tax deduction at source framework under section 51 of the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting a new category of registered recipient of metal scrap supplies falling under Chapters 72 to 81 of the Customs Tariff Act, 1975. The proviso governing exclusion from the notification is also revised so that the non-applicability rule for supplies between persons covered by section 51(1) does not extend to the person newly covered under clause (d) of the notification.
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GST deduction at source framework extended to registered recipients of metal scrap supplies, with revised exclusion rules.
The Uttar Pradesh GST notification amends the earlier tax deduction at source framework under section 51 of the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting a new category of registered recipient of metal scrap supplies falling under Chapters 72 to 81 of the Customs Tariff Act, 1975. The proviso governing exclusion from the notification is also revised so that the non-applicability rule for supplies between persons covered by section 51(1) does not extend to the person newly covered under clause (d) of the notification.
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