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<h1>Reverse Charge Mechanism Updated for Used Vehicles and Scrap Supplies by Government Authorities under IGST Act.</h1> The notification amends Notification No. 4/2017-Integrated Tax (Rate) concerning the reverse charge mechanism on certain specified supplies of goods. Effective from October 13, 2017, under the Integrated Goods and Services Tax Act, 2017, the amendment introduces a new serial number for goods including used vehicles, seized and confiscated goods, old and used goods, waste, and scrap. These goods, when supplied by the Central Government, State Government, Union territory, or a local authority, will be subject to reverse charge when supplied to any registered person.