Reverse charge on metal scrap: recipient-registered liability for supplies from unregistered suppliers under IGST amendment. Amendment to Notification No. 4/2017-Integrated Tax (Rate) inserts a new entry making the recipient liable under the reverse charge mechanism for supplies described as 'Metal scrap' classifiable under chapters 72-81 when the supplier is an unregistered person and the recipient is a registered person, effective from the notification's stated commencement date.