Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 04/2026-Central Tax (Rate), dated 27 October 2026, extending reverse charge coverage to four specified categories of goods supplied by unregistered persons to registered persons, effective from 1 November 2026. Issued under section 9(3) of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council, the notification amends Notification No. 4/2017-Central Tax (Rate), dated 28 June 2017. It inserts entry 2A after serial number 2 for used cooking oil under heading 1518; entries 3B and 3C after serial number 3A for waste and scrap of plastics under heading 3915 and waste and scrap of tyres under heading 4004, respectively; and entry 9 after serial number 8 for electrical and electronics waste and scrap under heading 8549. Each new entry identifies “Any unregistered person” as the supplier and “Any registered person” as the recipient. Consequently, the registered recipient bears the central tax liability under the reverse charge framework for supplies covered by these entries. The amendment specifies the goods, tariff headings and supplier-recipient categories without prescribing a numerical tax rate in its text. Its closing note records the publication details of the principal notification and identifies Notification No. 06/2024-Central Tax (Rate), dated 8 October 2024, as the preceding amendment.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 04/2026-Central Tax (Rate) | Dated: 27th October, 2026
G.S.R. 927(E).— In exercise of the powers conferred by sub-section (3) of section 9 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(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-Central Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28th June, 2017 and was last amended by notification No. 06/2024-Central 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. 614(E), dated the 8th October, 2024.
