This notification further amends Notification No. 4/2017-Central Tax (Rate), dated 28 June 2017, by inserting four new entries in the Table.

• S. No. 2A: heading 1518, Used cooking oil.
• S. No. 3B: heading 3915, Waste and scrap of plastics.
• S. No. 3C: heading 4004, Waste and scrap of tyres.
• S. No. 9: heading 8549, Electrical and electronics waste and scrap.

In each entry the supplier is “Any unregistered person” and the recipient is “Any registered person”. The amendment is made under Section 9(3) of the CGST Act, 2017, on the recommendations of the GST Council. It comes into force on 1 November 2026.

Previous Notification: Notification No. 4/2017-Central Tax (Rate), dated 28 June 2017 (G.S.R. 676(E)), last amended by Notification No. 06/2024-Central Tax (Rate), dated 8 October 2024 (G.S.R. 614(E)).