GST TDS Rules Amended: New Provisions for Scrap and Waste Goods from November 1, 2026:

The Central Government, on suggestions received from the Goods and Services Tax (GST) Council, has introduced amendments to a Ministry of Finance (Department of Revenue) Notification No. 50/2018-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 868(E), issued on September 13, 2018.

The Central Government has officially announced these amendments vide Notification No. 07/2026-Central Tax, dated October 27, 2026, in exercise of its powers granted under sub-section (3) of section 1 read with section 51 of the Central Goods and Services Tax Act, 2017.

In the aforementioned notification, in place of clause (d), the clause reading "(d) any registered person receiving supply of any of the following goods from another registered person, namely: -

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

(ii) waste and scrap of plastics falling under heading 3915 of the said First Schedule;

(iii) waste and scrap of tyres falling under heading 4004 of the said First Schedule;

(iv) metal scrap falling under Chapters 72 to 81 of the said First Schedule; or

(v) electrical and electronics waste and scrap falling under heading 8549 of the said First Schedule," has been substituted.

These amendments are scheduled to take effect from November 01, 2026.