GST TDS Compliance Expanded: Four New Categories of Goods Added Under 51 Alongside Metal Scrap:

The government, on October 9, 2024, notified TDS compliance requirements under Section 51 of the CGST Act, 2017, vide Notification No. 25/2024-Central Tax, for businesses dealing in metal scrap. Correspondingly, an advisory was issued by the Goods and Services Tax Network (GSTN) on October 22, 2024, concerning TDS registration.

Thereafter, on October 27, 2026, vide Notification No. 07/2026-Central Tax, under the provisions of TDS, the GST authorities notified new categories of goods in addition to metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The following are all the newly introduced categories:

• Used cooking oil falling under heading 1518 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

• Waste and scrap of plastics falling under heading 3915 of the said First Schedule;

• Waste and scrap of tyres falling under heading 4004 of the said First Schedule;

  

• Electrical and electronics waste and scrap falling under heading 8549 of the said First Schedule.

Taxpayers who fall under the aforementioned categories are also required to select “Others” under the “Constitution of Business” section in Part B of Table 2 of Form GST REG-07. After selecting this option, a text box will be displayed on the screen, where taxpayers will be required to specify their categories, for instance, Used Cooking Oil Dealers, Waste and Scrap of Plastics Dealers, Waste and Scrap of Tyres Dealers, and Electrical and Electronics Waste and Scrap Dealers.

Following the disclosure of the relevant categories, taxpayers must fill in the other asked details in Form GST REG-07 and thereafter submit the form.