Summary
From 1 November 2026, supplies of used cooking oil, plastic and tyre scrap and e-waste by unregistered persons to registered buyers fall under reverse charge. Suppliers of these items and of metal scrap lose the registration exemption, and GST TDS now applies to registered buyers of these goods; isabgol seeds are also exempted.
What it means for you
Scrap dealers, recyclers and manufacturers buying scrap must check RCM liability, supplier registration and TDS deduction on purchases from November.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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