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GSTN's 1 Nov 2026 advisory: dealers in used cooking oil, plastic, tyre and e-waste scrap must take TDS registration in FORM GST REG-07, choosing 'Others' and typing their category.
GSTN — TDS Registration Advisory for Dealers in Scrap and Other Notified Goods (1 November 2026)
2 November 2026Eff. 1 November 202611 min
From 1 Nov 2026, GST tightens on scrap: reverse charge on unregistered-supplier purchases, compulsory registration for scrap dealers, and TDS on registered-to-registered deals.
CBIC Tax Information Portal — Notification No. 04/2026-Central Tax (Rate) (official portal PDF)
29 October 2026Eff. 1 November 202612 min