GSTN Advisory on TDS Registration Requirements for Dealers in Scrap and Other Notified Goods

Pursuant to Notification No. 07/2026-Central Tax dated October 27, 2026, the scope of TDS provisions under Section 51 of the CGST Act, 2017, has been extended beyond metal scrap (Chapters 72–81) to include:

- Used cooking oil (Heading 1518);

- Waste and scrap of plastics (Heading 3915);

- Waste and scrap of tyres (Heading 4004); and

- Electrical and electronic waste and scrap (Heading 8549).

Dealers dealing in these goods are required to obtain TDS registration through FORM GST REG-07 by selecting “Others” under Constitution of Business in Part B of Table 2 and specifying the relevant category before submitting the application.

TDS Registration Advisory for Dealers in Scrap and Other Notified Goods.pdf