Reverse charge on certain specified supplies of goods u/s 9(3) of CGST Act - Metal Scrap -Seeks to amend Notification No. 4/2017- Central Tax (Rate), dated 28th June, 2017 - 06/2024 - Central GST (CGST) Rate

MINISTRY OF FINANCE (Department of Revenue) Notification No. 06/2024-Central Tax (Rate) New Delhi, the 8th October, 2024 G.S.R. 614(E). In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28th June, 2017 , namely:- In the said notification, in the Table, after S. No. 7 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 8. 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 Metal scrap Any unregistered person Any registered person . 2. This notification shall come into force on the 10th day of October, 2024. [F. No. CBIC-190354/149/2024-TO(TRU-II)] AMREETA TITUS, Dy. Secy. Note: - The principal notification No. 4/2017-Central Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28thJune, 2017 and was last amended by notification No. 19/2023-Central Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 780(E), dated the 19th October, 2023.