Reverse charge applies when registered persons procure specified waste, scrap and used cooking oil from unregistered suppliers.
Notifications
GST
Reverse-charge liability under section 9(3) of the CGST Act is extended to supplies received by registered persons from unregistered persons of used cooking oil, waste and scrap of plastics, waste and scrap of tyres, and electrical and electronics waste and scrap. These goods are inserted into Notification No. 4/2017-Central Tax (Rate), requiring the registered recipient to discharge GST under reverse charge for the specified supplies. The amendment takes effect from 1 November 2026.
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