The CBIC issued vide Notification No. 07/2026-Central Tax dated 27 October 2026 amends Notification No. 50/2018-Central Tax dated 13 September 2018 by substituting clause (d) to include registered persons receiving specified goods from another registered person within the notified category for deduction of tax at source under Section 51 of the CGST Act, 2017.

The specified goods include 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).

Consequently, registered recipients purchasing the above goods from registered suppliers will be covered by the TDS provisions under Section 51, subject to the applicable statutory conditions and threshold. The amendment shall come into force with effect from 1 November 2026.

The Complete Notification can be accessed https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_07_CT_En-1.pdf