GST TDS: New Categories Covered from 1 November 2026
GST TDS Applicability Expanded to New Categories (Used Cooking Oil, Plastic Waste, Tyre Scrap and Metal Scrap) from 1 November 2026
At a Glance
The Central Government has changed the list of goods under clause (d) of Notification No. 50/2018-Central Tax (13 September 2018). This notification is issued under section 51 of the CGST Act, 2017, which deals with tax deduction at source (TDS). The revised list takes effect tomorrow, 1 November 2026.
What Has Changed?
The earlier clause (d) has been replaced. The new clause applies to any registered person who buys the following goods from another registered person.
| Goods | Customs Tariff Reference |
|---|---|
| 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 |
| Electrical and electronic waste and scrap | Heading 8549 |
Key Points
- Both parties must be registered. The provision covers purchases by a registered buyer from a registered supplier.
- Five categories of goods are listed. These are cooking oil, plastic scrap, tyre scrap, metal scrap and e-waste.
- The effective date is 1 November 2026. Transactions from this date onward are affected.
Who Should Pay Attention?
- Businesses that buy scrap, used cooking oil or e-waste
- Recyclers and waste processors
- Traders and dealers in metal scrap
- Accountants and tax professionals handling GST compliance
What Should You Do?
- Check whether your purchases fall under the headings listed above.
- Review your accounting and invoicing systems before the effective date.
- Confirm the applicable compliance steps with your tax advisor.
Also Read:
New GST Rules from 1 November 2026: Rate Changes, Reverse Charge, EV Services and ITC Restrictions
CBIC Announces Major GST Relief: No Arrests, E-Way Bill Reforms & ₹10,000 SCN Limit
