Govt. withdraws registration exemption for suppliers of spec…
NOTIFICATION
New Delhi,the27th October, 2026
No. 06/2026-Central Tax
G.S.R. 934(E).—In exercise of the powers conferred by sub-section (2) of section 23 of the Centra l Goods a nd Services Ta x Act, 2017 (12 of 2017), the Centra l Government, on the recommenda tions of the Council, hereby ma kes the following further a mendment in the notifica tion of the Government of India in the Ministry of Fina nce (Depa rtment of Revenue), No. 5/2017-Centra l Ta x, published in the Ga zette of India , Extra ordina ry, Pa rt II, Section 3, Sub-section (i), videnumber G.S.R. 607(E), da ted the 19th June, 2017, na mely:-
In the sa id notifica tion, for the proviso, the following proviso sha ll be substituted, na mely: –
“Providedtha t nothing conta ined in this notifica tion sha ll a pply to a ny person enga ged in the supply of a ny of the following goods, na mely: –
(i)used cooking oil fa lling under hea ding 1518 of the First Schedule to the Customs Ta riff Act, 1975 (51 of 1975);
(ii)wa ste a nd scra p of pla stics fa lling under hea ding 3915 of the sa id First Schedule;
(iii)wa ste a nd scra p of tyresfa lling under hea ding 4004 of the sa id First Schedule;
(iv)meta l scra p fa lling under Cha pters 72 to 81 of the sa id First Schedule; or
(v)electrical and electronics waste and scrap falling under heading 8549 of the said First Schedule.”.
2.This notifica tion sha ll come into force with effect from the 1stda y of November, 2026.
[F. No. CBIC-190354/142/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: -The principa l notifica tion No. 5/2017-Centra l Ta x wa s published in the Ga zette of India , Extra ordina ry, Pa rt II, Section 3, Sub-section (i), videnumber G.S.R. 607(E), da ted the 19th June, 2017 a nd wa s la st a mended by notifica tion No. 24/2024-Centra l Ta x, da ted the 9th October, 2024, published in the Ga zette of India , Extra ordina ry, Pa rt II, Section 3, Sub-section (i), videnumber G.S.R. 628(E), da ted the 9th October, 2024.