Govt. expands GST TDS coverage to specified oil and scrap pu…
NOTIFICATION
New Delhi,the 27th October, 2026
No. 07/2026-Central Tax
G.S.R. 935(E).—In exercise of the powers conferred by sub-section (3) of section 1 rea d with section 51 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. 50/2018-Central Ta x, published in the Ga zette of India , Extra ordina ry, Pa rt II, Section 3, Sub-section (i), videnumber G.S.R. 868(E), da ted the 13th September, 2018, na mely: –
n the sa id notifica tion, for cla use (d), the following cla use sha ll be substituted, na mely: -“
(d) a ny registered person receiving supply of a ny of the following goods from a nother registered person, 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 tyres fa 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. 50/2018-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. 868(E), da ted the 13th September, 2018 a nd wa s la st a mended by notifica tion No. 25/2024-Central 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. 629(E), da ted the 9th October, 2024