Govt. expands GST reverse charge coverage to used cooking oi…
NOTIFICATION
New Delhi,the 27th October, 2026
No. 04/2026-Central Tax (Rate)
G.S.R. 927(E).—In exercise of the powers conferred by sub-section (3) of section 9 of the Centra l Goods and 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 mendments in the notifica tion of the Government of India in the Ministry of Fina nce (Depa rtment of Revenue), No. 4/2017-Centra l Ta x (Ra te), published in the Ga zette of India , Extra ordina ry, Pa rt II, Section 3, Sub-section (i),videnumber G.S.R. 676(E), da ted the 28th June, 2017, na mely:
In the sa id notifica tion, in the Ta ble, -(i)a fter S. No. 2 a nd the entries rela ting thereto, the following seria l number a nd entries sha ll be inserted, na mely: -(1)(2)(3)(4)(5)“2A.1518Used cooking oilAny unregistered personAny registered person”;(ii)a fter S. No. 3A a nd the entries rela ting thereto, the following seria l numbers a nd entries sha ll be inserted, na mely: -(1)(2)(3)(4)(5)“3B.3915Wa ste a nd scra p of pla sticsAny unregistered personAny registered person3C.4004Wa ste a nd scra p of tyresAny unregistered personAny registered person”;(iii)a fter S. No. 8 a nd the entries rela ting thereto, the following seria l number a nd entries sha ll be inserted, na mely: -(1)(2)(3)(4)(5)“9.8549Electrica l a nd electronics wa ste a nd scra pAny unregistered personAny registered person”.
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. 4/2017-Centra l Ta x (Ra te) wa s published in the Ga zette of India , Extra ordina ry, Pa rt II, Section 3, Sub-section (i), videnumber G.S.R. 676(E), da ted the 28th June, 2017 a nd wa s la st a mended by notifica tion No. 06/2024-Central Ta x (Ra te), da ted the 8th October, 2024, published in the Ga zette of India , Extra ordina ry, Pa rt II, Section 3, Sub-section (i), videnumber G.S.R. 614(E), da ted the 8th October, 2024.