Notifications

The Government has amended Notification No. 50/2018-Central Tax, revising GST TDS provisions for specified goods, including metal scrap, plastic waste, used cooking oil and e-waste, effective November 1, 2026.

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

Notifications – Central Tax (Rate)

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

The Finance Ministry has revised GST rates, setting 5% tax on specified fertilisers and retreaded tractor tyres from November 1, 2026, while other used rubber tyres will continue to attract 18% GST.

Government Sets 5% GST on Pre-Packaged Fertilisers and Retreaded Tractor Tyres, Retains 18% Rate on Other Used Rubber Tyres from November 1

The Central Government has included Isabgol (psyllium seeds) under tariff item 1211 90 13 through Notification, effective November 1, 2026.

Central Government Amends GST Notification to Include Psyllium Seeds (Isabgol) Under Tariff Item 1211 90 13 from November 1

The CBIC has notified the CGST Amendment Rules, 2026, introducing 67 amendment clauses, with implementation dates ranging from November 2026 to April 2027.

CBIC Introduces 67 Amendments to CGST Rules, 2017; Key Changes Effective from Nov 2026

Judgement

The Delhi High Court has held that recurring nature of dispute cannot override GST appeal monetary limits.

High Court Dismisses GST Department’s Appeals as Not Maintainable for Breaching Monetary Limits

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