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of <h1>Odisha GST Amendment Includes Metal Scrap Supplies Under Notification from October 10, 2024</h1> The State Government, under the Odisha Goods and Services Tax Act, 2017, amends a prior notification dated September 18, 2018, regarding GST provisions. The amendment adds a clause specifying that registered persons receiving metal scrap supplies classified under Chapters 72 to 81 of the Customs Tariff Act, 1975, from other registered persons are included under the notification. Additionally, it revises a proviso to clarify that the notification does not apply to supplies between persons specified under certain clauses of Section 51(1) of the Act, except for those receiving metal scrap as newly included. This amendment is effective from October 10, 2024.
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