GST Notification No 04/2026-CTR
The Government has amended Notification No. 4/2017–Central Tax (Rate) to extend the applicability of Reverse Charge Mechanism (RCM) to certain waste and scrap materials purchased by registered taxpayers from unregistered persons from 01-11-2026.
Newly Included Goods under RCM
| HSN Code | Description of Goods |
| 1518 | Used cooking oil |
| 3915 | Plastic waste and scrap |
| 4004 | Tyre waste and scrap |
| 8549 | Electrical and electronic waste and scrap |
