TDS on metal scrap supplies expanded to cover registered recipients of specified scrap from registered suppliers, affecting B2B transactions. The Rajasthan GST notification amends the TDS framework under Section 51 to add a clause covering any registered person who receives metal scrap (as classified in the Customs Tariff chapters for metals) from another registered person, and substitutes the proviso so that supplies between listed persons remain excluded except where the recipient is the newly specified metal scrap recipient, thereby bringing B2B metal scrap supplies within the notification's scope.