Update dated 1 November 2026: GSTN Advisory No. 684 explains TDS registration for dealers in scrap and other notified goods. TDS under Section 51 of the CGST Act already applied to metal scrap (Chapters 72 to 81) under Notification No. 25/2024-Central Tax dated 9 October 2024. Notification No. 07/2026-Central Tax dated 27 October 2026 has now extended it to four more categories of goods.
🗣️ Saral bhasha mein samjhein
- Metal scrap ke baad ab used cooking oil, plastic scrap, tyre scrap aur e-waste par bhi GST TDS lagu hai.
- In goods ke business walon ko FORM GST REG-07 mein TDS registration lena hoga.
- Form mein "Constitution of Business" mein "Others" chun kar apni category likhni hai, jaise "E-waste Dealers".
📲 Sawal hai? WhatsApp karein: 8051331315
Newly Notified Goods
| Goods | Customs Tariff heading |
|---|---|
| Used cooking oil | 1518 |
| Waste and scrap of plastics | 3915 |
| Waste and scrap of tyres | 4004 |
| Electrical and electronic waste and scrap | 8549 |
These are in addition to metal scrap falling under Chapters 72 to 81, which remains covered.
How to Take TDS Registration (REG-07)
- Open FORM GST REG-07 on the GST portal.
- In Part B, Table 2, under "Constitution of Business", select "Others".
- In the text box that appears, enter the category, for example Used Cooking Oil Dealers, Waste and Scrap of Plastics Dealers, Waste and Scrap of Tyres Dealers or Electrical and Electronics Waste and Scrap Dealers.
- Complete the rest of the form and submit.
Why It Matters
Scrap and waste trades have seen frequent fake-invoice and ITC fraud cases. TDS at the buyer's end brings these transactions into the return data. A business covered by the notification that does not register and deduct risks demand of the TDS amount with interest and penalty, so registration should be taken before the next purchase.
Deal in scrap, used oil or e-waste and unsure whether you are covered? Contact us for TDS registration and monthly GSTR-7 filing, or see our GST return filing service.