GST Registration Exemption: New Exceptions for Scrap and Waste Suppliers from 1st November 2026

GOVERNMENT OF INDIA 
MINISTRY OF FINANCE 
(Department of Revenue) 
Notification No. 06/2026-Central Tax

New Delhi, the 27thOctober, 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-Central  Tax,  published  in the  Gazette  of  India,  Extraordinary,  Part  II, Section 3, Sub-section (i), videnumber G.S.R. 607(E), dated the 19th June, 2017, namely:-

In the said notification, for the proviso, the following proviso shall be substituted, namely: -

“Providedthat nothing contained in this notification shall apply to any person engaged in the supply of any of the following goods, 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]
(Dheeraj Sharma)
Under Secretary

Note: -The principal notification No. 5/2017-Central Tax was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 607(E), dated the 19th June, 2017 and was last amended by  notification  No.  24/2024-Central  Tax,  dated  the  9th  October,  2024, published  in  the  Gazette  of  India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 628(E), dated the 9th October, 2024