| S. No | Chapter /Heading/Sub-Heading/Tariff Item | Description of Supply | Supplier | Recipient |
| 8 | 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 | Metal Scrap | Any unregistered person | Any registered person |
| S. No | Chapter /Heading/Sub-Heading/Tariff Item | Description of Supply | Supplier | Recipient |
| 8 | 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 | Metal Scrap | Any unregistered person | Any registered person |