Seeks to amend Notification No. 4/2017- Union Territory Tax (Rate), dated the 28th June, 2017 - Reverse charge (RCM) on certain specified supplies of goods - 36/2017 - Union Territory GST (UTGST) Rate

Reverse charge on government-supplied used, seized or scrap goods makes registered recipients liable under UTGST rules.

Inserts a new entry into the UTGST Rate notification prescribing reverse charge for supplies described as used vehicles, seized and confiscated goods, old and used goods, and waste and scrap where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person, making the recipient liable under the reverse charge mechanism.