GST amendment: classification of metal scrap targets supplies by unregistered suppliers to registered recipients under notification. The State GST notification is amended to insert a new Table entry classifying metal scrap under certain tariff headings and specifying that supplies by an unregistered person to a registered person are covered by the notification; the amendment is declared to have effect from an earlier specified date and is made under the State GST Act.
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Provisions expressly mentioned in the judgment/order text.
GST amendment: classification of metal scrap targets supplies by unregistered suppliers to registered recipients under notification.
The State GST notification is amended to insert a new Table entry classifying metal scrap under certain tariff headings and specifying that supplies by an unregistered person to a registered person are covered by the notification; the amendment is declared to have effect from an earlier specified date and is made under the State GST Act.
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