The Government of Himachal Pradesh on December 16, 2024, issued a notification to amend Notification No. 05/2017- State Tax dated June 24, 2017, regarding the person engaged in the supply of metal scrap.
The following amendment have been stated:
• In the said notification, after the opening paragraph, the following proviso shall be inserted, namely:-
“ Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).”.
This notification shall deemed to come into force with effect from October 10, 2024.
[Notification No. 24/2024-State Tax]
