Summary: The Ministry of Finance, Department of Revenue, through Notification No. 07/2026-Central Tax dated 27 October 2026, substitutes clause (d) of Notification No. 50/2018-Central Tax dated 13 September 2018, expanding the specified categories of goods received by registered persons from other registered persons under the GST tax deduction at source framework. Issued under sub-section (3) of section 1 read with section 51 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council, the amendment takes effect from 1 November 2026. The substituted clause covers five categories: 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 falling under Chapters 72 to 81; and electrical and electronics waste and scrap under heading 8549. These classifications refer to the First Schedule to the Customs Tariff Act, 1975. The clause expressly requires both the recipient and the supplier to be registered persons. The amendment operates by replacing clause (d) with the complete five-category list, rather than adding separate clauses for each category. The notification also records that the principal notification was published as G.S.R. 868(E) dated 13 September 2018 and was last amended by Notification No. 25/2024-Central Tax dated 9 October 2024, published as G.S.R. 629(E) of the same date.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 07/2026-Central Tax | Dated: 27th October, 2026
G.S.R. 935(E).— In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 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. 50/2018-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 868(E), dated the 13th September, 2018, namely: –
In the said notification, for clause (d), the following clause shall be substituted, namely: –
“(d) any registered person receiving supply of any of the following goods from another registered person, 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. 50/2018-Central Tax was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 868(E), dated the 13th September, 2018 and was last amended by notification No. 25/2024-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. 629(E), dated the 9th October, 2024.
