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of <h1>Amendment under section 23(2) excludes metal scrap suppliers (Chapters 72-81) from SRO 298-Tax, effective 10 Oct 2024</h1> Under authority of section 23(2) of the Jammu and Kashmir Goods and Services Tax Act, 2017, the government has amended Finance Department Notification SRO 298-Tax (dated 18 July 2017) by inserting a proviso excluding suppliers of metal scrap classified under Chapters 72-81 of the First Schedule to the Customs Tariff Act, 1975 from the scope of that notification. The amendment was issued on 18 March 2025 and is deemed effective from 10 October 2024.
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