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<h1>West Bengal Amends Tax Notification to Implement RCM for Metal Scrap Supply from Unregistered to Registered Persons.</h1> The Government of West Bengal has amended Notification No. 1070-F.T. dated 21.06.2017 to introduce a system of tax payment under the Reverse Charge Mechanism (RCM) for the supply of metal scraps by unregistered persons to registered persons. This amendment, effective from October 10, 2024, specifies that the notification does not apply to individuals engaged in supplying metal scrap under Chapters 72 to 81 of the Customs Tariff Act, 1975. This change aligns with the recommendations of the Council and corresponds to Central Notification No. 24/2024-Central Tax.