Seek Amendment in Notification No. 5/2017- Central Tax, dated the 19th June, 2017 - Exemption from GST registration if entire supply is under RCM not applicable for A person engaged in the supply of metal scrap. - 24/2024 - Central GST (CGST)

GST registration exemption narrowed for reverse-charge supplies; suppliers of metal scrap are excluded from the exemption.

Notification 24/2024 amends Notification No. 5/2017 Central Tax to provide that the registration exemption for persons whose entire supplies are subject to the reverse charge mechanism shall not apply to persons engaged in the supply of metal scrap classified under the Customs Tariff chapters covering metals and metal articles, the amendment being effected under the Central GST Act and brought into force from the stated commencement date.