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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 06/2026-Central Tax
New Delhi, the 27^th^ October, 2026
G.S.R. ……(E).-In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/2017-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 607(E), dated the 19th June, 2017, namely:-
In the said notification, for the proviso, the following proviso shall be substituted, namely: -
“Provided that nothing contained in this notification shall apply to any person engaged in the supply of any of the following goods, namely: -
- (i) used cooking oil falling under heading 1518 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
- (ii) waste and scrap of plastics falling under heading 3915 of the said First Schedule;
- (iii) waste and scrap of tyres falling under heading 4004 of the said First Schedule;
- (iv) metal scrap falling under Chapters 72 to 81 of the said First Schedule; or
- (v) electrical and electronics waste and scrap falling under heading 8549 of the said First Schedule.”.
[F. No. CBIC-190354/142/2026-TRU]
(Dheeraj Sharma)
Under Secretary
Note: - The principal notification No. 5/2017-Central Tax was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 607(E), dated the 19th June, 2017 and was last amended by notification No. 24/2024-Central Tax, dated the 9th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 628(E), dated the 9th October, 2024.
