Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 04/2026-Integrated Tax (Rate), dated 27 October 2026, amending Notification No. 4/2017-Integrated Tax (Rate), dated 28 June 2017, to extend the reverse charge mechanism to four additional categories of goods supplied by any unregistered person to any registered person. The amendment is made under section 5(3) of the Integrated Goods and Services Tax Act, 2017, on the recommendations of the Council. A new entry, S. No. 2 A, is inserted after S. No. 2 for used cooking oil under heading 1518. Two further entries, S. Nos. 3 B and 3C, are inserted after S. No. 3A for waste and scrap of plastics under heading 3915 and waste and scrap of tyres under heading 4004, respectively. A new S. No. 9 is inserted after S. No. 8 for electrical and electronics waste and scrap under heading 8549. In each entry, the supplier is specified as any unregistered person and the recipient as any registered person. Accordingly, registered recipients of the covered inter-State supplies must discharge integrated tax under reverse charge. These amendments take effect from 1 November 2026. The notification’s concluding note records that the principal notification was last amended by Notification No. 06/2024-Integrated Tax (Rate), dated 8 October 2024.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 04/2026-Integrated Tax (Rate) | Dated: 27th October, 2026
G.S.R. 928(E).— In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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-Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(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-Integrated Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E), dated the 28th June, 2017 and was last amended by notification No. 06/2024-Integrated 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. 616(E), dated the 8th October, 2024.
