Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 04/2026-Union Territory Tax (Rate), dated 27 October 2026, amending Notification No. 4/2017-Union Territory Tax (Rate), dated 28 June 2017. Issued under section 7(3) of the Union Territory Goods and Services Tax Act, 2017, on the recommendations of the Council, the notification adds four categories of goods to the reverse charge table for supplies by any unregistered person to any registered person. Used cooking oil under heading 1518 is inserted as serial number 2A, immediately after serial number 2. Waste and scrap of plastics under heading 3915 and waste and scrap of tyres under heading 4004 are inserted as serial numbers 3B and 3C, respectively, after serial number 3A. Electrical and electronics waste and scrap under heading 8549 is inserted as serial number 9, after serial number 8. For each new entry, the supplier is specified as any unregistered person and the recipient as any registered person, bringing the specified supplies within the notification’s reverse charge framework. These amendments take effect from 1 November 2026. The notification’s concluding note records the original Gazette publication of the principal notification and identifies Notification No. 06/2024-Union Territory Tax (Rate), dated 8 October 2024, as its last amendment.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 04/2026-Union Territory Tax (Rate)| Dated: 27th October, 2026
G.S.R. 929(E).— In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2017-Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated the 28th June, 2017, namely: –
In the said notification, in the Table, –
(i) after S. No. 2 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) |
| “2 A. | 1518 | Used cooking oil | Any unregistered person | Any registered person”; |
(ii) after S. No. 3A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) |
| “3 B. | 3915 | Waste and scrap of plastics | Any unregistered person | Any registered person |
| 3C. | 4004 | Waste and scrap of tyres | Any unregistered person | Any registered person”; |
(iii) after S. No. 8 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) |
| “9. | 8549 | Electrical and electronics waste and scrap | Any unregistered person | Any registered person”. |
2. This notification shall come into force with effect from the 1st day of November, 2026.
[F. No. CBIC-190354/142/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: – The principal notification No. 4/2017-Union Territory Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated the 28th June, 2017 and was last amended by notification No. 06/2024-Union Territory Tax (Rate), dated the 8th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 615(E), dated the 8th October, 2024.
