The Central Government has issued a series of GST-related notifications dated October 27, 2026, introducing amendments to tax rate entries, reverse charge provisions and registration-related exemptions. The changes, published in the Gazette of India, are scheduled to take effect from November 1, 2026.
The notifications cover several sectors, including agriculture, tyre recycling, waste management, electronic waste and specified goods transactions. Businesses, GST practitioners and tax professionals should review the amendments to understand their implications for invoicing, tax compliance and transaction reporting.
GST Rate Changes for Fertilisers and Retreaded Tractor Tyres
Under Notification No. 02/2026-Central Tax (Rate), the government has amended the existing GST rate notification to clarify the coverage of pre-packaged and labelled animal, vegetable and organic fertilisers. The entry specifically includes seaweed-extract-based bio-stimulants registered under Schedule VI of the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985.
The notification also introduces a separate entry for retreaded tractor tyres under HSN heading 4012 in Schedule I, which carries a central tax rate of 2.5%. This is distinct from the amended entry covering retreaded or used rubber pneumatic tyres, other than retreaded tractor tyres, as well as solid or cushion tyres, tyre treads and tyre flaps, under Schedule II, which carries a central tax rate of 9%.
The corresponding Integrated Tax and Union Territory Tax notifications have also been issued. The amendments take effect from November 1, 2026.
Isabgol Seeds Added to the GST Exemption Notification
Notification No. 03/2026-Central Tax (Rate) inserts a new entry for psyllium seeds, commonly known as isabgol or isobgol, under HSN code 1211 90 13 in the existing exemption notification.
Corresponding amendments have been issued for Integrated Tax and Union Territory Tax. The changes will come into force on November 1, 2026.
This amendment is particularly relevant to traders, agricultural produce suppliers and businesses dealing in psyllium seeds. Businesses should verify the applicable exemption treatment against the revised notification before applying GST to relevant supplies.
Reverse Charge Provisions Extended to Specified Waste and Scrap
The government has also amended the reverse charge mechanism (RCM) notifications through Notification No. 04/2026-Central Tax (Rate) and the corresponding Integrated Tax and Union Territory Tax notifications.
The amendments add specified categories of goods to the relevant entries, including:
- Used cooking oil under HSN heading 1518.
- Waste and scrap of plastics under HSN heading 3915.
- Waste and scrap of tyres under HSN heading 4004.
- Electrical and electronic waste and scrap under HSN heading 8549.
The revised notifications specify supplies by unregistered persons to registered persons for these categories. Businesses purchasing these goods should review the applicable provisions and ensure that their tax accounting and compliance processes reflect the changes from November 1, 2026.
Registration-Related Changes for Waste and Scrap Transactions
Notification No. 06/2026-Central Tax amends the existing notification concerning persons exempted from GST registration. The revised provision excludes persons engaged in supplying specified goods—including used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap under Chapters 72 to 81, and electrical and electronic waste and scrap—from the specified exemption.
This change is relevant to businesses dealing in these goods and may affect how the registration provisions apply to their activities. Taxpayers should examine the notification alongside the applicable provisions of the CGST Act and the nature of their transactions before determining their registration obligations.
TDS Provisions Updated for Specified Waste and Scrap Purchases
Notification No. 07/2026-Central Tax amends the existing notification relating to tax deducted at source (TDS) under GST.
The revised provision includes registered persons receiving supplies of specified goods from other registered persons, covering used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap under Chapters 72 to 81, and electrical and electronic waste and scrap.
The amendment is scheduled to take effect from November 1, 2026. Businesses involved in these transactions should review their GST-TDS procedures and assess whether the revised provisions apply to their purchases.
Definition of Nominated Agency Updated
The government has also amended the explanation defining a “Nominated Agency” under the relevant Central Tax, Integrated Tax and Union Territory Tax notifications.
The revised definition refers to entities mentioned in Appendix 4B of the Handbook of Procedures, as amended by the Directorate General of Foreign Trade from time to time.
This amendment takes effect from November 1, 2026, and provides an updated reference for identifying nominated agencies under the relevant notifications.
What Businesses and Tax Professionals Should Do
With the changes becoming effective on November 1, 2026, businesses should review the notifications relevant to their operations and take the following steps:
- Verify the applicable GST rate or exemption for affected goods.
- Review reverse charge applicability on purchases of specified waste and scrap.
- Examine GST registration requirements for businesses dealing in the listed goods.
- Check whether GST-TDS procedures need to be updated.
- Update accounting systems, tax codes and invoice processes wherever required.
The precise impact will depend on the goods supplied, the status of the supplier and recipient, and the applicable statutory provisions.
Effective date: November 1, 2026.
Official copy of the notification has been attached
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