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GST Notification No 04/2026-CTR

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 CodeDescription of Goods
1518Used cooking oil
3915Plastic waste and scrap
4004Tyre waste and scrap
8549Electrical and electronic waste and scrap

 

Notification No 04-2026-CTR

GST Updates

GST Concepts

Comming Soon

Supply Under GST

GST on RCM

Composition Schem under GST

Place of Supply Under GST

Time of Supply under GST

Value of Supply under GST

Input Tax Credit & Block Credit

Registration Under GST

Refunds under GST

GST Books

Comming Soon

GST E-way Bill

GST TDS & TCS

GST On Services

GST on Real Estste

GST on Works Contract

GST Compliances Book

GST Audit Book

GST Notifications Book

GST Circulars Book

GST Advisories Book

GST Csse Laws Book