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of <h1>Reverse Charge Mechanism Now Applies to Metal Scrap Transactions in Amended Notification No. 4/2017-IGST, Effective Oct 2024.</h1> The Central Government has amended Notification No. 4/2017- Integrated Tax (Rate) under the Integrated Goods and Services Tax Act, 2017. This amendment, effective from October 10, 2024, adds a new entry to the notification's table, specifying that the reverse charge mechanism will apply to metal scrap transactions between any unregistered person and any registered person. This change follows recommendations from the Council and aims to streamline tax processes related to specified goods.
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