GST: The Government has amended Notification No. 04/2017-Central Tax (Rate) to include used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronic waste and scrap under reverse charge for supplies by unregistered persons to registered persons. The amendment comes into force on 1 November 2026. (29.10.2026)

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GST:

The Government has amended Notification No. 04/2017-Central Tax (Rate) to include used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronic waste and scrap under reverse charge for supplies by unregistered persons to registered persons. The amendment comes into force on 1 November 2026.

[NOTIFICATION NO. 04/2026-CENTRAL TAX(RATE) dated 27-10-2026]