Notification No. 06/2024-Integrated Tax (Rate) [N11-3X0]
As at 7 September 2026. In force from 10 October 2024.
In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2017- Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, after S. No. 7 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“8. 72, 73, 74, 75, 76, 77, 78, 79, Metal scrap Any unregistered Any registered 80 or 81 person person”.
2. This notification shall come into force on the 10th day of October, 2024.
Made under
Recital: "In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council". Names sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Amends Notification No. 4/2017-Integrated Tax (Rate) [N10-1QM], 10 October 2024. "No. 4/2017- Integrated Tax (Rate), publi".
Acted on by (0)
none
Not held (2)
"section 5 of the Integrated Goods and Services Tax Act, 2017"
"sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017"