Seeks to amend notification No. 4/2017-Integrated Tax (Rate) - Reverse charge (RCM) on certain specified supplies of goods - 37/2017 - Integrated GST (IGST) Rate

Reverse charge mechanism: supplies of used, seized or scrap goods by government entities target liability on registered recipients.

Amendment inserts an entry into Notification No.4/2017 classifying supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap under Any Chapter, with the supplier being Central/State/UT/local authorities and the recipient any registered person, thereby bringing such supplies within the notification's regulatory scope.