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Central TaxMedium impact for ecommerce sellers

Clause (d) of Notification 50/2018-Central Tax now covers receivers of used cooking oil, plastic, tyre, metal and e-waste scrap

Official text · Summary prepared automatically

Document
Notification No. 07/2026- 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. 07/2026-Central Tax substitutes clause (d) of Notification No. 50/2018-Central Tax, issued under sub-section (3) of section 1 read with section 51 of the Central Goods and Services Tax Act, 2017. The new clause (d) covers any registered person receiving 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) or electrical and electronics waste and scrap (heading 8549) from another registered person. The change comes into force from 1 November 2026 and concerns ecommerce sellers only where they receive these goods from registered suppliers. The notification does not itself state the obligation attached to clause (d); that has to be read from the principal Notification No. 50/2018-Central Tax.

Who it affects

  • Registered persons receiving used cooking oil falling under heading 1518 from another registered person
  • Registered persons receiving waste and scrap of plastics falling under heading 3915 from another registered person
  • Registered persons receiving waste and scrap of tyres falling under heading 4004 from another registered person
  • Registered persons receiving metal scrap falling under Chapters 72 to 81 from another registered person
  • Registered persons receiving electrical and electronics waste and scrap falling under heading 8549 from another registered person

What to do

  1. A registered person would check whether any inward supplies from registered suppliers fall under heading 1518, 3915, 4004 or 8549, or Chapters 72 to 81, of the First Schedule to the Customs Tariff Act, 1975.
  2. A registered person receiving any of the listed goods from another registered person would read the principal Notification No. 50/2018-Central Tax to identify the obligation that clause (d) carries from 1 November 2026.
  3. A registered person covered by the substituted clause (d) would align its purchase records for the listed goods from 1 November 2026.

Provisions referred to: Section 1(3), Central Goods and Services Tax Act, 2017; Section 51, Central Goods and Services Tax Act, 2017; Notification No. 50/2018-Central Tax dated 13 September 2018, clause (d); Notification No. 25/2024-Central Tax dated 9 October 2024; 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. 07/2026-Central Tax New Delhi, the 27 th October, 2026 G.S.R. …… (E).-In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 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. 50/2018-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 868(E), dated the 13th September, 2018, namely: - In the said notification, for clause (d), the following clause shall be substituted, namely: - “(d) any registered person receiving supply of any of the following goods from another registered person, 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. 50/2018-Central Tax was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 868(E), dated the 13th September, 2018 and was last amended by notification No. 25/2024-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. 629(E), dated the 9th October, 2024.

Questions sellers ask

What does GST Notification No. 07/2026-Central Tax change?

Notification No. 07/2026-Central Tax substitutes clause (d) of Notification No. 50/2018-Central Tax, issued under sub-section (3) of section 1 read with section 51 of the CGST Act, 2017. The new clause (d) covers any registered person receiving used cooking oil, waste and scrap of plastics, waste and scrap of tyres, metal scrap, or electrical and electronics waste and scrap from another registered person, as classified under the First Schedule to the Customs Tariff Act, 1975.

From when does Notification No. 07/2026-Central Tax apply?

Notification No. 07/2026-Central Tax, dated 27 October 2026, states that it comes into force with effect from 1 November 2026. From that date, the substituted clause (d) of Notification No. 50/2018-Central Tax applies to registered persons receiving the listed goods, namely used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, and electrical and electronics waste and scrap, from another registered person.

Which goods are listed in the new clause (d) of Notification 50/2018-Central Tax?

Under Notification No. 07/2026-Central Tax, the new clause (d) lists five categories by the First Schedule to the Customs Tariff Act, 1975: 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. Goods outside these headings and chapters are not listed.

Does the new clause (d) cover goods bought from unregistered suppliers?

The substituted clause (d) inserted by Notification No. 07/2026-Central Tax refers only to a registered person receiving the listed goods from another registered person. Both the recipient and the supplier must be registered for the clause, as worded, to apply. Notification No. 07/2026-Central Tax does not itself address supplies of these goods received from unregistered persons, so it gives no position on such purchases.

Is metal scrap still covered after Notification No. 07/2026-Central Tax?

Yes. Item (iv) of the substituted clause (d), inserted by Notification No. 07/2026-Central Tax into Notification No. 50/2018-Central Tax, covers metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975. It applies where a registered person receives such metal scrap from another registered person, with effect 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.