GST Notification No 06/2026-CT
The Government has amended Notification No. 5/2017–Central Tax to withdraw the exemption from GST registration available to persons exclusively supplying goods or services on which tax is payable by the recipient under Reverse Charge Mechanism (RCM), in respect of specified goods from 01-11-2026.
| HSN Code | Description of Goods |
| 1518 | Used cooking oil |
| 3915 | Plastic waste and scrap |
| 4004 | Tyre waste and scrap |
| Chapters 72 to 81 | Metal scrap |
| 8549 | Electrical and electronic waste and scrap |
Suppliers of the above goods can no longer claim exemption from GST registration under Notification No. 5/2017–Central Tax from 01-11-2026.Such suppliers must obtain GST registration if they are liable to register under the applicable provisions of the CGST Act.
