The Central Government vide Notification No. 36/2017-Central Tax (Rate) dated October 13, 2017 has inserted new entry no. 6 in the list of goods under RCM Notification, to provide that ‘used vehicles, seized and confiscated goods, old and used goods, waste and scrap’ supplied by CG, SG, Union Territory or Local Authority to any registered person, shall be covered under RCM i.e. tax thereon shall be paid by such registered person under RCM.

(Department of Revenue)

Notification No. 36/2017-Central Tax (Rate)

New Delhi, the 13th October, 2017

G.S.R. 1285(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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2017-Central Tax (Rate), dated the 28th June, 2017, 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,-

(i) after S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –


Sl. No. Tariff item,
sub- heading,
heading or
Description of Goods Supplier of
Recipient of
(1) (2) (3) (4) (5)
6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods,
waste and scrap
Central Government,
State Government, Union territory or a local authority
Any registered person

[F. No. 354/117/2017- TRU (Pt. III)]

(Ruchi Bisht)

Under Secretary to Government of India

More Under Goods and Services Tax


  1. Abhishek Sharma says:

    Hello Mr. Shahnoor Balekundri Ji,
    Your advise very helpful for me but i want to know about complete details so please provide any notification and sections .


    if a unregistered person ( not a central or state government or not a local authority ) sales a scrap to register person… in this case is RCM applicable to register person?

  3. ravindra singh says:

    Govt Department auction vehicle to unregistered person, Who will pay GST in this regard, govt dept or or unregistered persons?

  4. FARAZ ABID says:

    Govt Department sells scrap to Govt department, both are registered with GST, Who will pay GST in this regard, Supplier or Receiver of Scrap?

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