On 27 October 2026, the Central Government, on the recommendations of the GST Council, has provided that GST on the following goods shall be payable by the recipient under the reverse charge mechanism where they are supplied by an unregistered person to a registered person:
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Used cooking oil (Tariff item 1518);
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Waste and scrap of plastics (Tariff item 3915);
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Waste and scrap of tyres (Tariff item 4004); and
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Electrical and electronics waste and scrap (Tariff item 8549).
The reverse charge mechanism in respect of such supplies has been notified under:
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Section 9(3) of the Central Goods and Services Tax Act, 2017 (intra-State supplies)
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Section 5(3) of the Integrated Goods and Services Tax Act, 2017 (inter-State supplies); and
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Section 7(3) of the Union Territory Goods and Services Tax Act, 2017 (intra-State supplies within Union Territories).
Further, all the provisions of the respective Act shall apply to such recipients. The amendments shall come into force on 1 November 2026.
[GST reverse charge on used cooking oil and scrap, Notification No. 04/2026, dated 27-10-2026
