Reverse-charge registration exemption withdrawn for suppliers of specified waste, scrap and used cooking oil goods
Notifications
GST
Registration exemption for persons exclusively making taxable supplies on which tax is payable under reverse charge will not apply to persons engaged in supplying used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, or electrical and electronic waste and scrap. The excluded goods are identified by specified Customs Tariff headings or chapters. The substituted proviso to Notification No. 5/2017-Central Tax takes effect from 1 November 2026, placing suppliers of these goods outside the notification's exemption.
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