Reverse charge on specified waste supplies makes registered recipients liable for IGST on purchases from unregistered suppliers.
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GST
Reverse-charge liability under the IGST regime will apply to supplies of used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronic waste and scrap when supplied by an unregistered person to a registered person. The amendment inserts these categories into the specified-supplies table, making the registered recipient liable to pay integrated tax under reverse charge. It takes effect on 1 November 2026.
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