If you deal in used cooking oil, plastic waste, old tyres or electronic waste, your GST registration paperwork changed on 1 November 2026. GSTN's advisory dated 1 November 2026 tells dealers in these four newly notified categories to take tax deducted at source (TDS) registration in FORM GST REG-07 — and it prescribes an exact portal step that is easy to get wrong: under "Constitution of Business" in Part B of Table 2, select "Others" and type your dealer category in the text box that appears. Pick the wrong option, and the registration will not reflect the category the law now puts you in.
QUICK ANSWER
GSTN's advisory dated 1 November 2026 requires dealers in used cooking oil, plastic waste, tyre waste and electronic waste to take TDS registration in FORM GST REG-07, after CBIC Notification 07/2026-Central Tax dated 27 October 2026 brought these four categories under Section 51 TDS from 1 November 2026. In REG-07, select 'Others' and type your exact dealer category.
This is the portal-procedure half of a bigger change. On 27 October 2026, the Central Board of Indirect Taxes and Customs (CBIC) issued a package of five notifications that pulled the scrap trade firmly inside the GST net from 1 November 2026: reverse charge on purchases from unregistered suppliers, withdrawal of the registration exemption for scrap suppliers, and TDS on deals between registered dealers. Our detailed analysis of that package is here: GST Scrap Trade Changes from 1 November 2026: RCM, Registration & TDS. The 1 November GSTN advisory answers the practical question that package left open for the smallest dealers: how, exactly, do I register as a deductor?
At a glance
Why this advisory exists: the two-step history
The advisory itself recites the history, and it matters because it explains why metal scrap dealers are not the news here. In the first step, the Government, vide Notification No. 25/2024-Central Tax dated 9 October 2024, introduced TDS compliance under Section 51 of the CGST Act, 2017 for businesses dealing in metal scrap — and GSTN issued an advisory dated 22 October 2024 on TDS registration for those dealers. Metal scrap (Chapters 72 to 81 of the Customs Tariff) has therefore been inside Section 51 TDS for over a year.
The second step came on 27 October 2026. Notification No. 07/2026-Central Tax added four more categories to the TDS net, alongside metal scrap. The 1 November 2026 GSTN advisory is the portal instruction for those four categories: it tells the newly covered dealers which box to tick and what to type. If you already completed TDS registration as a metal scrap dealer under the 2024 advisory, this new advisory does not ask you to re-register — it is aimed at dealers in the four new categories.
The four new TDS categories
Use the advisory's own wording for your category. The text box is free text, so a vague entry ("scrap dealer") or a wrong category ("metal scrap" when you actually deal in e-waste) defeats the purpose of the exercise: the registration must show, on its face, which notified category you deduct tax for.
Old vs new
How to register: the REG-07 steps
The advisory prescribes only the category step in detail; the rest of the form follows the normal REG-07 flow. In order:
- Open FORM GST REG-07 on the GST portal — this is the registration form for tax deductors under Section 51, distinct from the regular supplier registration in REG-01.
- Go to Part B of Table 2 and find the "Constitution of Business" section.
- Select "Others". Do not pick a standard constitution (proprietorship, partnership, company and so on) as a substitute — the advisory expressly directs dealers in these categories to "Others".
- Type your category in the text box that appears, using the advisory's wording — for example "Used Cooking oil Dealers", "Waste and Scrap of plastics Dealers", "Waste and scrap of tyres Dealers" or "Electrical and electronics waste and scrap Dealers". Match the category to the goods you actually deal in; if you deal in more than one notified category, describe each.
- Complete the remaining details in REG-07 and submit the application, as the advisory directs, and keep the acknowledgement for your records.
⚠️ The trap to avoid: the advisory sets no separate registration deadline, and it does not say what happens if you pick the wrong constitution. But the underlying TDS obligation is already live from 1 November 2026: a registered dealer receiving a covered supply from another registered person is inside Section 51 from that date. Registering late does not pause the obligation — it only leaves the period before registration undocumented. Complete REG-07 before your next covered purchase, not at the next return-filing date.
Who is affected — and who is not
Directly affected: used-cooking-oil collectors and aggregators supplying biodiesel makers; kabadi networks and plastic-waste dealers; tyre retreaders and used-tyre traders; e-waste dismantlers, refurbishers and handlers — in each case where they receive supplies of the notified goods from a registered person and must therefore deduct tax at source. Any registered business that buys these materials as inputs is on the deductor side of the same obligation.
Not newly affected by this advisory: metal scrap dealers, who have been under Section 51 TDS since 2024 and registered under the October 2024 advisory. Also note the boundary of the advisory itself: it is a registration instruction, not a rate or return-filing notification. The TDS rate, the deduction certificate and the return entries flow from Section 51 and the CGST Rules — confirm the operative entries for your own supplies with your tax adviser rather than reading them off this summary.
For business owners in plain terms: from 1 November 2026, the scrap trade can no longer move through unregistered hands untaxed. The buyer pays under reverse charge where the seller is unregistered, the seller loses the registration exemption, and registered-to-registered deals attract TDS. This advisory is the paperwork step that puts your business on the TDS side of that design. Get the category wording right the first time — a correction later costs more than a careful first filing.
What to do now
- Map every scrap purchase against the five notified categories and their headings — 1518, 3915, 4004, Chapters 72 to 81, and 8549 — because the regime operates category by category, not on "scrap" in general.
- If you deal in any of the four new categories and receive supplies from registered persons, file FORM GST REG-07 now, selecting "Others" and typing your exact category.
- Check whether you also need to revisit the other two limbs of the 27 October package: reverse charge on purchases from unregistered suppliers (Notification 04/2026-Central Tax (Rate)) and loss of the registration exemption (Notification 06/2026-Central Tax). Our 28 October analysis covers all five notifications.
- Update vendor onboarding: from 1 November, whether a scrap supplier is registered or not changes the buyer's tax treatment, so capture supplier registration status before payment, not at return-filing time.
- Keep the REG-07 acknowledgement with your TDS records — it is the document that proves the registration reflects the notified category.
What this advisory does NOT cover
Three cautions. First, the advisory prescribes the registration step only — it does not change the TDS rate, the certificate format or the return in which the deduction is reported. Second, it states no grace period or last date for REG-07; do not read one into it. Third, notification numbers 06 and 07 exist in both the Central Tax and Central Tax (Rate) series, covering different subjects — the Rate-series notifications are separate instruments and are not part of this TDS package; do not mix their contents into your filing.
FAQs
How do I register for GST TDS as a scrap dealer?
File FORM GST REG-07 on the GST portal. In Part B of Table 2, under Constitution of Business, select "Others" — a text box will appear — type your exact dealer category (for example "Used Cooking oil Dealers"), complete the remaining details and submit, per GSTN's advisory dated 1 November 2026.
What category do I select in REG-07 for used cooking oil?
Select "Others" under Constitution of Business in Part B of Table 2 and type "Used Cooking oil Dealers" (or the equivalent wording for your goods). Used cooking oil falls under heading 1518 and was notified for TDS by Notification 07/2026-Central Tax dated 27 October 2026.
I already registered for TDS as a metal scrap dealer in 2024. Do I need to register again?
No — this advisory is aimed at dealers in the four newly notified categories. Metal scrap (Chapters 72 to 81) has been under Section 51 TDS since Notification 25/2024-Central Tax dated 9 October 2024, with GSTN's registration advisory of 22 October 2024. If you now also deal in a new category, take advice on whether your registration covers it.
Is there a last date for this TDS registration?
The advisory states no separate deadline. But the TDS obligation itself applies from 1 November 2026, so dealers should complete REG-07 before their next covered purchase rather than waiting for a return-filing date.
Does this advisory change the TDS rate or the return I file?
No. It prescribes the registration step only. The rate, certificate and return entries flow from Section 51 of the CGST Act and the CGST Rules — confirm the operative entries for your supplies with your tax adviser.
I buy plastic scrap from an unregistered dealer. Does TDS apply?
No — TDS under Section 51 applies to supplies received from a registered person. A purchase from an unregistered supplier instead falls on the reverse-charge limb: under Notification 04/2026-Central Tax (Rate), the registered buyer pays the GST itself. See our 28 October analysis for how the three limbs fit together.
Sources
- Primary source: GSTN — "TDS Registration Advisory for Dealers in Scrap and Other Notified Goods", dated 1 November 2026 — services.gst.gov.in/services/advisoryandreleases/read/684
- CBIC Notification No. 07/2026-Central Tax, dated 27 October 2026 (Section 51 TDS notification) — CBIC Tax Information Portal PDF
- Related coverage on this site: GST Scrap Trade Changes from 1 November 2026: RCM, Registration & TDS (28 October 2026, covering Notifications 02, 03, 04, 06 and 07 of 27 October 2026)
Statutory & Regulatory Disclaimer: This article summarises an official GSTN advisory and CBIC notifications for general information. It is not tax advice; confirm the entries applicable to your own supplies with your tax adviser before filing.
