Quick Summary
The Goods and Services Tax Network (GSTN) has issued an important advisory for taxpayers dealing in metal scrap and other newly notified categories of goods, clarifying the procedure for obtaining TDS registration under the GST law. Following the issuance of Notification No. 07/2026-Central Tax dated October 27, 2026, certain additional categories of goods have been brought under the Tax Deducted at Source (TDS) provisions of Section 51 of the Central Goods and Services Tax (CGST) Act, 2017. T
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FAQ :
Businesses dealing in metal scrap, used cooking oil, waste and scrap of plastics, waste and scrap of tyres, and electrical and electronics waste and scrap need to get TDS registration.
Taxpayers should use Form GST REG-07 for TDS registration on the GST portal.
Taxpayers must select 'Others' under the 'Constitution of Business' section in Part B of Table 2 of Form GST REG-07 and then specify their relevant category.
In addition to metal scrap, the notified categories include used cooking oil, waste and scrap of plastics, waste and scrap of tyres, and electrical and electronics waste and scrap.
The advisory clarifies the procedure for obtaining TDS registration for businesses dealing in newly notified categories of goods under the GST law.
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