The Government has issued a set of GST notifications in October 2026 on used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronic waste and scrap.
- Reverse charge: under Notification No. 04/2026-Central Tax (Rate), supplies of these goods by unregistered persons to registered persons now fall under reverse charge.
- GST TDS: Notification No. 07/2026-Central Tax extends GST TDS to registered persons receiving these goods, and metal scrap, from other registered persons.
- Registration: Notification No. 06/2026-Central Tax withdraws the exemption from registration for suppliers of these goods, including metal scrap.
All three changes apply from 1 November 2026. Scrap dealers, recyclers, manufacturers and traders that buy or sell these goods are affected.
What to do: review registration status, purchase records and TDS deduction processes before 1 November 2026.
