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of <h1>Reverse Charge Mechanism Introduced for Metal Scrap Transactions in GST Amendment, Effective October 2024.</h1> The Central Government has amended Notification No. 4/2017-Central Tax (Rate) under the Central Goods and Services Tax Act, 2017, effective from October 10, 2024. The amendment introduces a reverse charge mechanism on metal scrap transactions involving unregistered sellers and registered buyers. This change is specified under serial number 8 in the notification's table, covering metal scrap under categories 72 to 81. This adjustment follows the recommendations of the GST Council and aims to streamline tax compliance in the metal scrap sector.
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