Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 06/2026-Central Tax dated 27 October 2026, substituting the proviso to Notification No. 5/2017-Central Tax dated 19 June 2017. The substituted proviso provides that the principal notification shall not apply to any person engaged in supplying any of five specified categories of goods. These comprise used cooking oil falling under heading 1518; waste and scrap of plastics under heading 3915; waste and scrap of tyres under heading 4004; metal scrap under Chapters 72 to 81; and electrical and electronics waste and scrap under heading 8549 of the First Schedule to the Customs Tariff Act, 1975. The amendment is made under section 23(2) of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council, and takes effect from 1 November 2026. Its operative change is the replacement of the existing proviso with the specified five-category exclusion. The notification identifies the affected goods by their descriptions together with the corresponding tariff headings or Chapters. The closing note records the principal notification’s Gazette publication particulars and identifies Notification No. 24/2024-Central Tax dated 9 October 2024 as its last amendment.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 06/2026-Central Tax | Dated: 27th October, 2026
G.S.R. 934(E).— In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/2017-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 607(E), dated the 19th June, 2017, namely:-
In the said notification, for the proviso, the following proviso shall be substituted, namely: –
“Provided that nothing contained in this notification shall apply to any person engaged in the supply of any of the following goods, namely: –
i. used cooking oil falling under heading 1518 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
ii. waste and scrap of plastics falling under heading 3915 of the said First Schedule;
iii. waste and scrap of tyres falling under heading 4004 of the said First Schedule;
iv. metal scrap falling under Chapters 72 to 81 of the said First Schedule; or
v. electrical and electronics waste and scrap falling under heading 8549 of the said First Schedule.”.
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. 5/2017-Central Tax was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 607(E), dated the 19th June, 2017 and was last amended by notification No. 24/2024-Central Tax, dated the 9th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 628(E), dated the 9th October, 2024.
