Reverse charge: supply of metal scrap by unregistered persons to registered recipients taxed on recipient under GST. The amendment inserts a entry classifying supplies of metal scrap under Chapters 72-81 when made by an unregistered person to a registered person as subject to tax on the reverse charge mechanism, making the registered recipient liable to pay the tax; the change follows a GST Council recommendation and takes effect on 10th October, 2024.