GST Notification No 07/2026-CT
The Government has amended Notification No. 50/2018–Central Tax to extend the applicability of Tax Deducted at Source (TDS) under Section 51 of the CGST Act, 2017, to registered taxpayers purchasing specified waste and scrap materials from other registered suppliers.
Goods Covered under GST TDS 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 |
Registered buyers of the above goods are required to deduct GST TDS at 2% (1% CGST + 1% SGST or 2% IGST) on applicable transactions. TDS applies where the total taxable value of supply under a contract exceeds ₹2.5 lakh, subject to Section 51. The amendment covers supplies made by registered suppliers to registered recipients.
