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of <h1>Delhi exempts metal scrap suppliers under Chapters 72-81 from GST notification provisions under section 23(2)</h1> The Delhi government amended notification 5/2017-State Tax through notification 24/2024-State Tax dated June 30, 2025, under section 23(2) of the Delhi Goods and Services Tax Act, 2017. The amendment adds a proviso exempting persons engaged in supplying metal scrap falling under Chapters 72 to 81 of the Customs Tariff Act, 1975 from the provisions of the original notification. The amendment came into force from October 10, 2024, and was issued by the Lieutenant Governor on the Council's recommendation.
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