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        Case ID :
        GST - States

        Amendment in the notification no. 515/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017 - 296322/2025/01(120)/XXVII(8)/2025/CTR-06 - Uttarakhand SGST

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        GST reverse charge amendment covers metal scrap supplies from unregistered persons to registered persons under the Uttarakhand notification. The Uttarakhand GST notification amends the existing reverse charge notification by inserting a new entry for metal scrap classified under HSN headings 72 to 81, covering supplies from any unregistered person to any registered person. The amendment is issued under the State's GST power on Council recommendation and is deemed effective 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.

                            GST reverse charge amendment covers metal scrap supplies from unregistered persons to registered persons under the Uttarakhand notification.

                            The Uttarakhand GST notification amends the existing reverse charge notification by inserting a new entry for metal scrap classified under HSN headings 72 to 81, covering supplies from any unregistered person to any registered person. The amendment is issued under the State's GST power on Council recommendation and is deemed effective from 10 October 2024.


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