Metal scrap supply exclusion reshapes the GST registration exemption under Odisha's amended notification from 10 October 2024. The amendment inserts a proviso excluding persons engaged in the supply of metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975. It operates as an exception to the existing notification under the Odisha Goods and Services Tax Act and is deemed effective from 10 October 2024.