GST TDS widened to used cooking oil, plastic, tyre and e-waste scrap, GSTN says
The GST Network said on 1 November 2026 that a notification of 27 October 2026 brings used cooking oil, plastic, tyre and e-waste scrap under GST TDS, alongside metal scrap.
Key points
- The GST Network has issued a TDS registration advisory after Notification No. 07/2026-Central Tax dated 27 October 2026.
- Four categories are added to metal scrap: used cooking oil, plastic waste, tyre waste and electrical and electronic waste and scrap.
- Dealers in these goods apply for TDS registration in Form GST REG-07, selecting Others and naming their category.
The GST Network (GSTN), which runs the GST portal, has issued an advisory on registration for tax deduction at source (TDS) under GST for businesses dealing in four more kinds of waste and scrap. In the advisory, dated 1 November 2026, it said Notification No. 07/2026-Central Tax dated 27 October 2026 has brought used cooking oil, plastic scrap, tyre scrap and electrical and electronic scrap under the TDS provisions, in addition to metal scrap.
What Happened
Under GST TDS, a buyer deducts part of the tax from its payment to the supplier and deposits it with the government. Notification No. 25/2024-Central Tax dated 9 October 2024 had introduced TDS requirements under Section 51 of the CGST Act, 2017 for businesses dealing in metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975. GSTN issued an advisory on TDS registration for them on 22 October 2024.
The new notification adds four categories, each identified by its heading in the same schedule: used cooking oil under heading 1518, waste and scrap of plastics under heading 3915, waste and scrap of tyres under heading 4004, and electrical and electronics waste and scrap under heading 8549.
Taxpayers in these categories apply for TDS registration in Form GST REG-07. Under "Constitution of Business" in Part B of Table 2, they must select "Others". A text box then appears in which they must specify their category, 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. They then complete the remaining details in the form and submit the application.
What It Means
Businesses that deal in used cooking oil, plastic scrap, tyre scrap or electronic waste now come under the same TDS provisions that the 2024 notification introduced for metal scrap dealers. Those required to register for TDS should apply through Form GST REG-07 on the GST portal and choose the correct category, as the advisory sets out. The advisory does not state a separate date from which the new categories apply, and does not give the rate of deduction.
Source: GST portal update
Sources & Citations
- GST portal update — GST Network