The CBIC has issued Notification No. 06/2026-Central Tax dated 27 October 2026, effective from 1st November 2026 amending Notification No. 5/2017-Central Tax dated 19 June 2017, issued under Section 23(2) of the CGST Act, 2017.

The amendment substitutes the existing proviso to provide that the exemption from obtaining GST registration shall not be available to persons engaged in the supply of used cooking oil (HSN 1518), plastic waste and scrap (HSN 3915), waste and scrap of tyres (HSN 4004), metal scrap (Chapters 72 to 81), and electrical and electronic waste and scrap (HSN 8549).

Accordingly, persons engaged in supplying these specified goods will no longer be eligible for the registration exemption under the said notification and will be required to assess their registration liability under the applicable provisions of the CGST Act.

The Complete Notification can be accessed https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_06_CT_En-1.pdf