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Central TaxGeneral for ecommerce sellers

Suppliers of used cooking oil and plastic, tyre, metal and electronics scrap excluded from a Central Tax notification

Official text · Summary prepared automatically

Document
Notification No. 06/2026- Central Tax
Issued
28 Oct 2026
Effective
1 Nov 2026
Issued by
Government of India, Ministry of Finance (Department of Revenue)
Official PDF(opens in a new tab)

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What it means for ecommerce sellers

Notification No. 06/2026-Central Tax substitutes the proviso in notification No. 5/2017-Central Tax, so that notification No. 5/2017-Central Tax does not apply to any person engaged in the supply of five listed categories of goods: used cooking oil (heading 1518), waste and scrap of plastics (heading 3915), waste and scrap of tyres (heading 4004), metal scrap (Chapters 72 to 81) and electrical and electronics waste and scrap (heading 8549). The change comes into force from 1 November 2026. It does not concern ecommerce sellers in general and is relevant only to a person who supplies any of the listed goods. The notification does not itself restate what notification No. 5/2017-Central Tax provides, or what the earlier proviso said.

Who it affects

  • Any person engaged in the supply of used cooking oil falling under heading 1518 of the First Schedule to the Customs Tariff Act, 1975
  • Any person engaged in the supply of waste and scrap of plastics falling under heading 3915
  • Any person engaged in the supply of waste and scrap of tyres falling under heading 4004
  • Any person engaged in the supply of metal scrap falling under Chapters 72 to 81
  • Any person engaged in the supply of electrical and electronics waste and scrap falling under heading 8549

What to do

  1. Check whether any goods supplied fall under heading 1518, 3915, 4004 or 8549, or Chapters 72 to 81, of the First Schedule to the Customs Tariff Act, 1975, as described in Notification No. 06/2026-Central Tax.
  2. For a person engaged in the supply of any of the listed goods, treat notification No. 5/2017-Central Tax as not applying with effect from 1 November 2026.
  3. Read the full text of notification No. 5/2017-Central Tax to understand what it provides, since Notification No. 06/2026-Central Tax substitutes only its proviso and does not restate the rest.

Provisions referred to: Section 23(2) of the Central Goods and Services Tax Act, 2017; Notification No. 5/2017-Central Tax dated 19 June 2017 (proviso substituted); First Schedule to the Customs Tariff Act, 1975 (headings 1518, 3915, 4004, 8549 and Chapters 72 to 81)

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Official text

As issued by Government of India, Ministry of Finance (Department of Revenue). Where the text starts with “Extract”, only the parts that concern ecommerce sellers are reproduced; the official PDF (opens in a new tab) is the authoritative version.

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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.”. 2. This notification shall come into force with effect from the 1 st day of November, 2026. [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.

Questions sellers ask

What does Notification No. 06/2026-Central Tax change?

Notification No. 06/2026-Central Tax substitutes the proviso in notification No. 5/2017-Central Tax dated 19 June 2017. Under the new proviso, nothing in notification No. 5/2017-Central Tax applies to any person engaged in the supply of used cooking oil, waste and scrap of plastics, waste and scrap of tyres, metal scrap, or electrical and electronics waste and scrap, as classified under the First Schedule to the Customs Tariff Act, 1975.

From when does Notification No. 06/2026-Central Tax apply?

Notification No. 06/2026-Central Tax states that it comes into force with effect from 1 November 2026. It is dated 27 October 2026 and was issued by the Central Government under sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council. The notification does not state how supplies spanning that date are to be treated.

Which goods are listed in the new proviso to notification No. 5/2017-Central Tax?

The proviso substituted by Notification No. 06/2026-Central Tax lists five categories: used cooking oil under heading 1518, waste and scrap of plastics under heading 3915, waste and scrap of tyres under heading 4004, metal scrap under Chapters 72 to 81, and electrical and electronics waste and scrap under heading 8549, all of the First Schedule to the Customs Tariff Act, 1975.

Does Notification No. 06/2026-Central Tax affect ordinary online sellers?

Notification No. 06/2026-Central Tax applies only to persons engaged in the supply of the listed goods: used cooking oil and waste or scrap of plastics, tyres, metals and electrical and electronics items, as classified under the Customs Tariff Act, 1975. An online seller who does not supply any of these goods is not named in the notification. A seller dealing in such scrap or waste would need to review its position from 1 November 2026.

Want help working out what this means for your business?

We handle GST and TDS compliance, returns and notice replies for D2C and marketplace sellers, and can walk you through how a change applies to your books.

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General information only, not professional advice. The summary is ecomca’s reading of the document; the official PDF is the authoritative version, and later amendments may change it. Check the official source before you act.