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of <h1>India Amends GST Rules: Reverse Charge on Used Vehicles and Goods by Government to Registered Persons.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 36/2017-Central Tax (Rate) to amend Notification No. 4/2017-Central Tax (Rate) concerning the reverse charge mechanism (RCM) under the Central Goods and Services Tax Act, 2017. The amendment introduces a new entry specifying that the supply of used vehicles, seized and confiscated goods, old and used goods, waste, and scrap by the Central Government, State Government, Union territory, or a local authority to any registered person will be subject to reverse charge.
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