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This notification to introduce reverse charge mechanism (RCM) on supplies of metal scrap under specified tariff headings. Any registered person procuring metal scrap from unregistered suppliers will be liable to pay GST under reverse charge. The amendment inserts a new entry in the notification specifying tariff headings 72 to 81 covering metal scrap, with recipient registered person liable to pay tax on supplies from unregistered person. The notification comes into force on 10th October 2024 and amends an earlier notification from 2017.
This notification to introduce reverse charge mechanism (RCM) on supplies of metal scrap under specified tariff headings. Any registered person procuring metal scrap from unregistered suppliers will be liable to pay GST under reverse charge. The amendment inserts a new entry in the notification specifying tariff headings 72 to 81 covering metal scrap, with recipient registered person liable to pay tax on supplies from unregistered person. The notification comes into force on 10th October 2024 and amends an earlier notification from 2017.
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