Reverse charge on certain specified supplies of goods u/s 7(3) of UTGST Act - Seeks to amend Notification No. 4/2017- Union Territory Tax (Rate), dated the 28th June, 2017 - 06/2024 - Union Territory GST (UTGST) Rate
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Reverse charge liability on metal scrap supplies where supplier is unregistered and recipient is registered now applies under UTGST. The amendment inserts a new entry in Notification No. 4/2017-UTGST Rate treating supplies of metal scrap (tariff headings 72-81) as liable under the reverse charge mechanism where the supplier is unregistered and the recipient is registered, shifting tax payment responsibility to the recipient, effective from the notification's commencement date.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge liability on metal scrap supplies where supplier is unregistered and recipient is registered now applies under UTGST.
The amendment inserts a new entry in Notification No. 4/2017-UTGST Rate treating supplies of metal scrap (tariff headings 72-81) as liable under the reverse charge mechanism where the supplier is unregistered and the recipient is registered, shifting tax payment responsibility to the recipient, effective from the notification's commencement date.
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