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GOVERNMENT OF INDIAMINISTRY OF FINANCE(Department of Revenue)Notification No. 06/2026-Central Tax New Delhi, the 27th October, 2026 G.S.R. ......(E).-In exercise of the powers conferred by sub-section (2) of section 23 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. 5/2017
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FAQ :
The new GST provisions for waste and scrap suppliers will come into effect from the 1st day of November, 2026.
This update covers used cooking oil, waste and scrap of plastics, waste and scrap of tyres, metal scrap, and electrical and electronics waste and scrap.
The notification mentions heading 1518 (used cooking oil), heading 3915 (plastics), heading 4004 (tyres), Chapters 72 to 81 (metal scrap), and heading 8549 (electrical and electronics waste and scrap).
This notification is issued by the Government of India, Ministry of Finance, Department of Revenue.
The amendment is made in exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017.
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Source : https://taxinformation.cbic.gov.in/view-pdf/1010812/ENG/Notifications