The GSTN Advisory dated 01.11.2026 issued an advisory regarding the registration requirements under the Tax Deducted at Source (TDS) provisions of Section 51 of the CGST Act, 2017, following the expansion of notified goods under Notification No. 07/2026-Central Tax dated 27 October 2026. Earlier, pursuant to Notification No. 25/2024-Central Tax dated 9 October 2024, TDS compliance requirements had been introduced for businesses dealing in metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975.

The scope has now been extended to include four additional categories of goods, namely, used cooking oil (HSN 1518), waste and scrap of plastics (HSN 3915), waste and scrap of tyres (HSN 4004), and electrical and electronic waste and scrap (HSN 8549). Accordingly, taxpayers dealing in these specified goods are also required to obtain TDS registration by filing FORM GST REG-07.

For registration, such taxpayers are required to select “Others” under the Constitution of Business section in Part B of Table 2 of FORM GST REG-07. Upon selecting this option, a text box will appear in which the applicant must specify the relevant business category, such as “Used Cooking Oil Dealers”, “Waste and Scrap of Plastics Dealers”, “Waste and Scrap of Tyres Dealers” or “Electrical and Electronics Waste and Scrap Dealers”. Thereafter, the applicant is required to furnish the remaining details and submit the application.

The advisory operationalises the extension of TDS-related registration requirements to dealers in the four newly notified categories of scrap and waste goods, in addition to existing metal scrap dealers. Businesses dealing in these specified goods should ensure that the appropriate category is mentioned while applying for registration through FORM GST REG-07 to comply with the expanded TDS registration requirements under Section 51 of the CGST Act, 2017.

The Advisory can be accessed at https://www.gst.gov.in/newsandupdates/read/684