GST:
The Government has amended Notification No. 50/2018-Central Tax to cover registered persons receiving used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, and electrical and electronic waste and scrap from other registered persons under GST TDS provisions. The amendment comes into force on 1 November 2026.
[NOTIFICATION NO. 07/2026-CENTRAL TAX dated 27-10-2026]