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    <title>Reverse Charge Mechanism (RCM) for Metal Scrap Recipients</title>
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    <description>Reverse Charge Mechanism requires registered recipients procuring metal scrap from unregistered suppliers to self-assess and remit GST; the recipient must pay the applicable tax rate for the scrap directly to the government and may claim Input Tax Credit. The provision applies only when the supplier is unregistered and does not apply to purchases from registered suppliers.</description>
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      <description>Reverse Charge Mechanism requires registered recipients procuring metal scrap from unregistered suppliers to self-assess and remit GST; the recipient must pay the applicable tax rate for the scrap directly to the government and may claim Input Tax Credit. The provision applies only when the supplier is unregistered and does not apply to purchases from registered suppliers.</description>
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