Metal scrap supplies under Uttarakhand GST are added to the section 51 notification framework with a retrospective amendment. The Uttarakhand GST notification amends the earlier section 51 framework by inserting a new category for any registered person receiving supplies of metal scrap under Chapters 72 to 81 from another registered person. It also substitutes the proviso to clarify the exclusion for supplies between persons covered by clauses (a), (b), (c) and (d) of section 51(1), while preserving the exception for the newly inserted metal scrap category. The amendment takes effect from 10 October 2024.