The Revenue Department, Andhra Pradesh on November 22, 2024, issued amendment to notification no. G.O.Ms.No.476 dated September 20, 2018 which states the “date on which TCS provision of section 51 will come into force”
The following has been stated namely: -
• In the said 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 (51 of 1975), from other registered person"
• 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.
[Notification No. G.O.Ms.No.274]
