30.10.2026: CBIC notifies RCM Extended to Supplies of Specified Waste and Scrap Goods from Unregistered Persons
The CBIC has issued Notification No. 04/2026-Central Tax (Rate) dated 27 October 2026 amends Notification No. 4/2017-Central Tax (Rate) dated 28 June 2017, issued under Section 9(3) of the CGST Act, 2017. The amendment notifies specified categories of goods for levy of GST under the Reverse Charge Mechanism (RCM), where such goods are supplied by an unregistered person to a registered person. Corresponding IGST Reverse Charge Mechanism Extended to Specified Waste and Scrap Goods vide Notification No. 04/2026-Integrated Tax (Rate) dated 27 October 2026.
Consequently, with effect from 1 November 2026, a registered person receiving the above goods from an unregistered supplier will be liable to pay GST under RCM in terms of Section 9(3) of the CGST Act, 2017. The notification inserts these entries in the existing RCM notification and should be read along with the applicable provisions governing the time of supply, valuation and payment of tax.
The newly inserted entries cover the following goods:
| S. No. | HSN | Description of goods |
|---|---|---|
| 2A | 1518 | Used cooking oil |
| 3B | 3915 | Waste and scrap of plastics |
| 3C | 4004 | Waste and scrap of tyres |
| 9 | 8549 | Electrical and electronics waste and scrap |
Notification No. 04/2026- Central Tax (Rate) can be accessed https://cdn.taxo.online/wp content/uploads/2026/10/notfctn_04_CTR_En-1.pdf
Notification No. 04/2026-Integrated Tax (Rate) be accessed https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_04_ITR_En-1.pdf
