Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis - 05/2017 - Central GST (CGST)

Reverse charge supplies exemption: persons exclusively making supplies taxed on reverse charge need not register under CGST.

Specifies that persons only engaged in making taxable supplies on which the total tax is liable to be paid by the recipient under the reverse charge mechanism are exempt from obtaining registration under the Central Goods and Services Tax Act, 2017; excludes supplies of metal scrap under Chapters 72-81 and records a later insertion amending the notification.