Notification No. 24/2024
Date: October 9, 2024
Subject: Exclusion of suppliers of metal scrap from exemption from GST registration.
Description:
Persons engaged in supply of metal scrap under Chapters 72 to 81 are excluded from registration exemption.
Amendment is made to Notification No. 5/2017–Central Tax to insert a specific proviso.
Effective Date of Notification:
10 October 2024
Previous Notification
Notification No. 5/2017 – Central Tax dated 19 June 2017
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