The Government of Jharkhand on March 22, 2025, issued amendment to a state notification under Section 9(3) of the Jharkhand GST Act, 2017.
Notification No. 4/2017-State Tax (Rate) through a Gazette notification dated March 22, 2025, has been amended.
As per the amendment, a new entry (S. No. 8) has been inserted in the notification, bringing metal scrap (HSN codes 72-81) under the reverse charge mechanism (RCM). Under this, if an unregistered person supplies metal scrap to a registered person, the registered recipient will be liable to pay GST.
This amendment is effective retrospectively from October 10, 2024.
[Notification No. 06/2024 – State Tax(Rate)]
