TDS Registration for Dealers in Scrap and Other Notified Goods
The Government, through Notification No. 25/2024-Central Tax dated 09.10.2024, had introduced TDS compliance requirements under Section 51 of the CGST Act, 2017, for businesses dealing in metal scrap. Accordingly, GSTN had issued an advisory dated 22.10.2024 regarding TDS registration.
Further, through Notification No. 07/2026-Central Tax dated 27.10.2026, the Government has notified the following additional categories of goods under the GST TDS provisions, in addition to metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975.
Additional Goods Covered under GST TDS Provisions
The following categories of goods have been included under the TDS provisions:
| Sr No | Category of Goods | HSN Heading |
| 1 | Used cooking oil | 1518 |
| 2 | Waste and scrap of plastics | 3915 |
| 3 | Waste and scrap of tyres | 4004 |
| 4 | Electrical and electronics waste and scrap | 8549 |
TDS Registration Procedure in FORM GST REG-07
Taxpayers dealing in the above-mentioned goods are required to follow the below procedure for obtaining GST TDS registration:
- While filing FORM GST REG-07, taxpayers must select “Others” under the Constitution of Business section in Part B of Table 2.
- After selecting “Others”, a text box will appear in which taxpayers must mention their relevant business category, such as:
- Used Cooking Oil Dealers
- Waste and Scrap of Plastics Dealers
- Waste and Scrap of Tyres Dealers
- Electrical and Electronics Waste and Scrap Dealers
After mentioning the appropriate category, taxpayers must complete the remaining details in FORM GST REG-07 and submit the registration application.
TDS Registration for Dealers in Scrap and Other Notified Goods
