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        Case ID :
        GST - States

        Amendment in Notification No. SRO 298 - Tax, dated the 18th July, 2017 - SO-63 - Jammu and Kashmir SGST

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        Metal scrap suppliers are excluded from SRO 298's application, with the change effective from 10 October 2024. The Finance Department amended notification SRO 298 - Tax by inserting a proviso excluding persons engaged in the supply of metal scrap falling under Chapters 72-81 of the Customs Tariff First Schedule from the notification's application. The amendment is declared to be effective retrospectively from 10 October 2024.
                          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.

                                Metal scrap suppliers are excluded from SRO 298's application, with the change effective from 10 October 2024.

                                The Finance Department amended notification SRO 298 - Tax by inserting a proviso excluding persons engaged in the supply of metal scrap falling under Chapters 72-81 of the Customs Tariff First Schedule from the notification's application. The amendment is declared to be effective retrospectively from 10 October 2024.


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