GST notification amendment excludes metal scrap suppliers from the notification's application with retrospective effect. The Uttarakhand State Government amends an earlier GST notification by inserting 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 from the notification's operation. The amendment is issued under the Uttarakhand Goods and Services Tax Act, 2017 on the recommendations of the Council and is deemed to have come into force from 10 October 2024.