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<h1>GST Registration Exemption for Suppliers with Reverse Charge; Exclusion for Metal Scrap Suppliers Remains.</h1> The Central Government, under the Central Goods and Services Tax Act, 2017, has exempted individuals solely engaged in making taxable supplies, where the total tax is paid on a reverse charge basis by the recipient, from obtaining GST registration. This exemption does not apply to those supplying metal scrap under specific chapters of the Customs Tariff Act, 1975. The notification was issued on June 19, 2017, and became effective on June 22, 2017. An amendment was later made on October 9, 2024, effective from October 10, 2024.