The Government of Himachal Pradesh on December 16, 2024, amended an older notification No. 50/2018- State Tax, dated September 18, 2018, related to Himachal Pradesh 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 another registered person.
This notification shall be deemed to come into force with effect from October 10, 2024.
The detailed notification is given in the document below.
[Notification No.25/2024-State Tax]