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    <title>Smart GST Reforms in Recycling Can Unlock ?1.82 Lakh Crore for Bharat’s Circular Economy Story: CSE Study Report</title>
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    <description>Two policy pathways address GST leakage in recycling: implementing a Reverse Charge Mechanism to place payment liability on documented buyers (recyclers) and substantially reducing GST rates on scrap to remove arbitrage that fuels fraudulent billing. These reforms, combined with formalisation measures, EPR GST alignment, and Common Facility Centres, aim to anchor tax collection where audit trails exist, stabilise working capital, lower input tax credit friction, and unlock investment and job creation in recycling.</description>
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