Reverse charge mechanism for metal scrap supplies expanded to cover unregistered-to-registered transactions under Andhra Pradesh GST. Andhra Pradesh GST rate notification is amended to include metal scrap supplied under HSN headings 72 to 81 in the reverse charge mechanism table. The inserted entry covers supplies made by an unregistered person to any registered person, thereby making the registered recipient liable in the specified transaction category under the State GST notification framework. The amendment is issued under the power to notify tax liability on specified intra-State supplies on the recommendations of the GST Council and is stated to take effect from 10 October 2024.