Summary: The Goods and Services Tax Network (GSTN), through its advisory dated 1 November 2026, has informed taxpayers about the extension of Tax Deducted at Source (TDS) compliance requirements under Section 51 of the CGST Act, 2017, to additional categories of goods. Earlier, Notification No. 25/2024-Central Tax dated 9 October 2024 had introduced TDS requirements for registered businesses receiving supplies of metal scrap falling under Chapters 72 to 81 of the Customs Tariff Act, 1975. Subsequently, Notification No. 07/2026-Central Tax dated 27 October 2026 expanded the notified categories to include used cooking oil under tariff heading 1518, plastic waste and scrap under heading 3915, tyre waste and scrap under heading 4004, and electrical and electronic waste and scrap under heading 8549. The advisory explains the procedure for obtaining TDS registration through FORM GST REG-07. Taxpayers dealing in the newly notified categories are required to select “Others” under the “Constitution of Business” section in Part B of Table 2 of the registration form. Upon selecting this option, applicants must specify the relevant category of goods, such as used cooking oil dealers, plastic waste and scrap dealers, tyre waste and scrap dealers, or electrical and electronic waste and scrap dealers. After entering the appropriate description, taxpayers must complete the remaining particulars and submit the registration application through the GST portal. The advisory extends the earlier GSTN guidance issued on 22 October 2024 for metal scrap dealers to the additional notified categories.
Goods and Services Tax
Government of India, States and Union Territories
TDS Registration Advisory for Dealers in Scrap and Other Notified Goods
Nov 1st, 2026
The Government, vide Notification No. 25/2024-Central Tax dated 9 October 2024, had introduced TDS compliance requirements under Section 51 of the CGST Act, 2017, for businesses dealing in metal scrap. Accordingly, GSTN had earlier issued an advisory Dated:22.10.2024 regarding TDS registration.
Subsequently vide Notification No. 07/2026-Central Tax, Dated: 27th October 2026, the following categories of goods have also been notified under Tax Deducted at Source (TDS) provisions, in addition to metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975):
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. Electrical and electronics waste and scrap falling under heading 8549 of the said First Schedule.
Taxpayers engaged in the above categories are also required to select “Others” under the “Constitution of Business” section in Part B of Table 2 of Form GST REG-07. Upon selecting this option, a text box will appear in which the taxpayer must specify the relevant category (e.g. Used Cooking oil Dealers, Waste and Scrap of plastics Dealers, Waste and scrap of tyres Dealers, Electrical and electronics waste and scrap Dealers).
After specifying the relevant category, taxpayers must complete the remaining details in Form GST REG-07 and submit the application
Thanking you,
Team GSTN
