GST TDS extended to used cooking oil, plastic, tyre and e-waste scrap: GSTN advisory on TDS registration in REG-07

Notification No. 07/2026-Central Tax extends GST TDS under Section 51 beyond metal scrap to four more goods; GSTN explains how to register as a TDS deductor.

On 1 November 2026, GSTN issued an advisory on TDS registration for dealers in scrap and other notified goods. It follows Notification No. 07/2026-Central Tax dated 27 October 2026, which extends tax deduction at source under Section 51 of the CGST Act to more goods.

What changed

TDS for metal scrap (Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975) was introduced by Notification No. 25/2024-Central Tax dated 9 October 2024. The new notification adds:

Used cooking oil (heading 1518)
Waste and scrap of plastics (heading 3915)
Waste and scrap of tyres (heading 4004)
Electrical and electronics waste and scrap (heading 8549)

Who it affects

Businesses dealing in these goods that are now required to deduct tax under Section 51 and need a TDS registration on the GST portal.

How to register

File FORM GST REG-07 on the GST portal.
In Part B of Table 2, select "Others" under "Constitution of Business".
Specify the relevant category of goods in the text box that appears.
Complete the remaining details and submit the application.

What businesses should do now

Check whether your purchases include any of the listed goods. Read Notification No. 07/2026-Central Tax for the date from which deduction applies and the conditions. If you are covered, apply for TDS registration in REG-07 as described above.

This update is for general information only and is not professional advice. Speak to us about how it applies to your business.