Five Goods to Watch From November 2026

Last updated: 29 October 2026

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This notification introduces amendments to the Central Goods and Services Tax Act, 2017, specifically affecting certain goods from November 1, 2026. The changes update notification 50/2018-Central Tax, altering the provisions related to the receipt of supplies of specified goods between registered persons. The affected goods include used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, and electrical and electronics waste and scrap.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 07/2026-Central Tax

New Delhi, the 27thOctober, 2026

G.S.R. ......(E).-In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 50/2018-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 868(E), dated the 13th September, 2018, namely: -

In the said notification, for clause (d), the following clause shall be substituted, namely: -

“(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”.

2. This notification shall come into force with effect from the 1stday of November, 2026.

[F. No. CBIC-190354/142/2026-TRU]

FAQ :

This notification comes into force on the 1st day of November, 2026.

The amendment affects used cooking oil, waste and scrap of plastics, waste and scrap of tyres, metal scrap, and electrical and electronics waste and scrap.

The notification makes further amendments to notification No. 50/2018-Central Tax concerning the supply of certain goods between registered persons.

Registered persons receiving supplies of the specified goods from another registered person are impacted by these changes.

These changes are made under the Central Goods and Services Tax Act, 2017.

Notification No : 07/2026
Source : https://taxinformation.cbic.gov.in/view-pdf/1010813/ENG/Notifications

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