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of <h1>State inserts metal scrap (HSN 72-81) into GST notification under sections 9(1) and 15(5), effective retrospectively from 10 October 2024</h1> By powers under sections 9(1) and 15(5) of the Assam Goods and Services Tax Act, 2017, the State amends Notification No. FTX.56/2017/17 (29 June 2017) to insert a new entry (S. No. 8) covering HSN codes 72-81 for 'metal scrap.' The amendment specifies applicability to both unregistered and registered persons and is made on the recommendation of the Council. The notification is effective retrospectively from 10 October 2024.
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