GST Reverse Charge Provisions Expanded to Cover Used Cooking Oil, Plastic Waste and E-Waste from November 1:

The Central Government has expanded GST reverse charge provisions to cover used cooking oil, plastic waste, tyre scrap, and electrical and electronic waste, effective November 1, 2026.

GST Reverse Charge Rules Amended for Waste and Scrap

Vanshika verma

Oct 29, 2026

Last update on Oct 28, 2026

The Central Government has amended the GST reverse charge provisions to cover used cooking oil, plastic waste and scrap, waste and scrap of tyres, and electrical and electronic waste. The changes have been notified under Notification No. 04/2026-Central Tax (Rate), dated October 27, 2026, and will come into effect from November 1, 2026.

The followings will be placed in the said notification:

(i) the following serial number and corresponding entries shall be inserted after Serial No. 2 and the entries relating thereto, namely:

(1)	(2)	(3)	(4)	(5)
“2A.	1518	Used cooking oil	Any unregistered person	Any registered person”;

(ii) the following serial numbers and corresponding entries shall be inserted after Serial No. 3A and the entries relating thereto, namely:

(1)	(2)	(3)	(4)	(5)
“3B.	3915	Waste and scrap of plastics	Any unregistered person	Any registered person
3C.	4004	Waste and scrap of tyres	Any unregistered person	Any registered person”;

(iii) the following serial number and corresponding entries shall be inserted after Serial No. 8 and the entries relating thereto, namely:

(1)	(2)	(3)	(4)	(5)
“9.	8549	Electrical and electronics waste and scrap	Any unregistered person	Any registered person”.

The amendment has been made to Notification No. 4/2017-Central Tax (Rate), dated June 28, 2017. The new provisions will apply from November 1, 2026.

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Vanshika verma

Content Writer

Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.