In the 54th meeting of the GST Council, it was decided that the Reverse Charge Mechanism (RCM) will be introduced on the purchase of metal scrap from unregistered vendors. The buyer of scrap will be liable to pay tax under RCM even if the scrap seller is not registered in GST or his business is below the limit of GST registration. The long-awaited demand of the lead recycling industry has been fulfilled. In the 54th meeting of the GST Council, it was decided that the Reverse Charge Mechanism (RCM) will be introduced on the purchase of metal scrap from unregistered vendors. The buyer of scrap will be liable to pay tax under RCM even if the scrap seller is not registered in GST or his business is below the limit of GST registration. The long-awaited demand of the lead recycling industry has been fulfilled.