Reverse charge on certain specified supplies of goods u/s 9(3) of CGST Act - Metal Scrap -Seeks to amend Notification No. 4/2017- Central Tax (Rate), dated 28th June, 2017 - 06/2024 - Central GST (CGST) Rate
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Reverse charge on metal scrap shifts tax liability to registered recipients when suppliers are unregistered. Amendment adds metal scrap to the reverse charge mechanism so that where metal scrap is supplied by an unregistered person, the registered recipient is liable to pay tax; this change amends Notification No. 4/2017 Central Tax (Rate) and comes into force as stated in the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge on metal scrap shifts tax liability to registered recipients when suppliers are unregistered.
Amendment adds metal scrap to the reverse charge mechanism so that where metal scrap is supplied by an unregistered person, the registered recipient is liable to pay tax; this change amends Notification No. 4/2017 Central Tax (Rate) and comes into force as stated in the notification.
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