The Government of Karnataka on November 19, 2024, amended an older notification No. (18/2018) No. FD 47 CSL 2017, dated September 14, 2018, related to the Karnataka Goods and Services Tax Act.
The following has been stated: -
•In the notification,
(i)After clause (c) and before the first proviso, the following clause shall be inserted,- (d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975, from other registered people.
(ii)For the third proviso, the following proviso shall be substituted, namely- Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification.
•This notification shall come into force with effect from October 10, 2024.
The detailed notification is given in the document below.
[Notification No. 14/2024]
