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    <title>Reverse charge on certain specified supplies of goods u/s 7(3) of UTGST Act - Seeks to amend Notification No. 4/2017- Union Territory Tax (Rate), dated the 28th June, 2017</title>
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    <description>The amendment inserts a new entry in Notification No. 4/2017-UTGST Rate treating supplies of metal scrap (tariff headings 72-81) as liable under the reverse charge mechanism where the supplier is unregistered and the recipient is registered, shifting tax payment responsibility to the recipient, effective from the notification&#039;s commencement date.</description>
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