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of <h1>Union Territory GST Act Amendment: Reverse Charge for Metal Scrap Supplies from Unregistered to Registered Persons from Oct 2024.</h1> The Central Government has amended Notification No. 4/2017 under the Union Territory Goods and Services Tax Act, 2017, to include a reverse charge mechanism for certain supplies of metal scrap. This amendment, effective from October 10, 2024, specifies that the reverse charge will apply when metal scrap is supplied by any unregistered person to any registered person. This change is part of the ongoing adjustments to the Union Territory Tax (Rate) regulations, as recommended by the Council and published by the Ministry of Finance, Department of Revenue.
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