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        Case ID :
        GST - States

        Amendment in Notification No. 5/10/2017-FD(TAX), dated the 21st June, 2017 - 11/2024-STATE TAX - Manipur SGST

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        Exclusion of metal scrap suppliers from application of a State GST notification, removing its applicability to specified tariff-classified supplies. Amendment inserts a proviso disapplying the earlier State GST notification to any person engaged in the supply of metal scrap falling under Chapters 72 to 81 of the Customs Tariff Act, thereby excluding such supplies from that notification's applicability and specifying the amendment's effective commencement.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Exclusion of metal scrap suppliers from application of a State GST notification, removing its applicability to specified tariff-classified supplies.

                                Amendment inserts a proviso disapplying the earlier State GST notification to any person engaged in the supply of metal scrap falling under Chapters 72 to 81 of the Customs Tariff Act, thereby excluding such supplies from that notification's applicability and specifying the amendment's effective commencement.


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