Clause (d) of Notification No. 50/2018-Central Tax is substituted. Any registered person receiving supply of 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) or electrical and electronic waste and scrap (heading 8549) from another registered person is required to deduct tax at source under section 51 of the CGST Act.

Earlier, clause (d) covered only receipt of metal scrap. The notification comes into force on 1 November 2026.

Previous Notification: 

•         Notification No. 50/2018 – Central Tax dated 13 September 2018

•         Notification No. 25/2024-Central Tax dated 09.10.2024 – Effective from 10.10.2024.