Supply of metal scrap excluded from specified state GST notification, removing that notification's applicability to such suppliers. The notification inserts a proviso excluding supplies of metal scrap (as classified in the Customs Tariff schedule) from the earlier state tax notification, meaning that the notification's provisions shall not apply to persons engaged in such supplies. The amendment is effected under the authority of section 23(2) of the Sikkim Goods and Services Tax Act and takes effect from the stated commencement date, changing the applicability of the state tax notification for metal scrap suppliers.
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.
Supply of metal scrap excluded from specified state GST notification, removing that notification's applicability to such suppliers.
The notification inserts a proviso excluding supplies of metal scrap (as classified in the Customs Tariff schedule) from the earlier state tax notification, meaning that the notification's provisions shall not apply to persons engaged in such supplies. The amendment is effected under the authority of section 23(2) of the Sikkim Goods and Services Tax Act and takes effect from the stated commencement date, changing the applicability of the state tax notification for metal scrap suppliers.
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