Amendment to Central Tax Rate Notification

Central Government, acting on Council recommendations, introduces amendments to Notification No.4/2017-Central Tax (Rate) dated June 28, 2017. New entry (Serial No. 6) added: Used vehicles, seized/confiscated goods, old/used goods, waste/scrap.

Supplier: Central Government, State Government, Union territory, or local authority. Recipient: Any registered person. Amendment empowers government entities to supply specified goods to registered entities.

Enhances flexibility in the disposal of used goods, waste, and scrap. Streamlines processes, promoting efficient utilization of resources.

Reinforces government-industry collaboration for sustainable waste management. (Ruchi Bisht) Under Secretary to the Government of India