Notification No. 06/2026
Date: October 27, 2026
Subject: Seeks to make registration compulsory for suppliers of specified waste and scrap and used cooking oil, even where all supplies are under reverse charge
Description:
Notification No. 5/2017-Central Tax exempts persons making only supplies taxable under reverse charge from obtaining registration. Its proviso is substituted to provide that this exemption will not apply to persons supplying used cooking oil (heading 1518), waste and scrap of plastics (heading 3915), waste and scrap of tyres (heading 4004), metal scrap (Chapters 72 to 81) and electrical and electronic waste and scrap (heading 8549).
Earlier, the proviso covered only suppliers of metal scrap. The notification comes into force on 1 November 2026.