CORRIGENDUM TO TRADE NOTICE NO. 06/2026-CENTRAL TAX-Territorial re-organization of Divisions and Ranges within the jurisdiction of CGST & CX, Ahmedabad South Commissionerate

[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: -

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.

Explanatory Analysis (Not Part of the Official Notification)

This explanation is provided for reader understanding. The official notification is reproduced above; the comments below are interpretative and should not be treated as a substitute for the applicable GST law or the amended principal notification.

1. What has changed?

Notification No. 06/2026-Central Tax substitutes the proviso in Notification No. 5/2017-Central Tax, using the power under section 23(2) of the Central Goods and Services Tax Act, 2017. The substituted proviso states that the benefit or treatment under the principal notification does not apply to persons engaged in supplying the five specified categories of goods. The exact registration consequences should be read with the principal notification and other applicable provisions.

2. Goods specifically listed

3. Effective date

The amendment takes effect on 1 November 2026. Businesses dealing in the specified goods should review their position from this date.

4. Practical considerations

Suppliers should confirm the correct tariff classification of their goods, check whether they have relied on the principal notification, and review their GST registration obligations in light of the amendment. They should also consider the applicable invoicing, record-keeping and return-filing requirements if their registration position changes. This notification itself does not specify a new GST rate or independently set out all procedural requirements.

5. Example

Consider a business supplying plastic scrap classified under heading 3915. Because heading 3915 is expressly named in the substituted proviso, the business should not assume that the principal notification continues to cover it after 1 November 2026. Whether GST registration is required in its particular circumstances must be assessed under the full applicable legal framework.

6. Summary

The amendment narrows the scope of Notification No. 5/2017-Central Tax by identifying five goods categories to which that notification will not apply. Its main operational relevance is the need for affected suppliers to reassess their GST compliance and registration position as of the commencement date.

7. Purpose and legal context

Section 23(2) of the CGST Act permits the Government, on the recommendations of the GST Council, to specify categories of persons who may be exempted from obtaining registration. The 2026 notification does not replace section 23 itself; it amends the proviso to the earlier Notification No. 5/2017-Central Tax. A proviso ordinarily qualifies the scope of the main provision. Here, its wording expressly excludes suppliers of the listed goods from the treatment available under the earlier notification. To understand who otherwise qualifies under Notification No. 5/2017-Central Tax, readers must consult its operative text and amendments.

8. How the amendment operates

The operative instruction is to substitute the existing proviso, rather than add a new standalone condition. From 1 November 2026, the newly quoted proviso is to be read as part of Notification No. 5/2017-Central Tax. It applies to any person engaged in the supply of any listed goods. The notification does not set a turnover limit, specify a new tax rate, prescribe a registration application deadline, or describe a new return form. Those matters, where relevant, must be determined from the wider GST framework.

9. Category-wise description: used cooking oil (1518)

Used cooking oil is expressly named where it falls under tariff heading 1518. Traders, aggregators and other persons supplying such goods should check whether the goods they actually supply fall within this heading. The description and classification must be supported by product characteristics and relevant tariff provisions; an informal product name alone may not be sufficient.

10. Category-wise description: plastic waste and scrap (3915)

The amendment names waste and scrap of plastics under heading 3915. Businesses handling discarded plastic material should distinguish goods covered by this heading from other plastic products, reprocessed materials or finished articles that may have different classifications. The precise tariff treatment depends on the goods as supplied.

11. Category-wise description: tyre waste and scrap (4004)

Waste and scrap of tyres are expressly listed where they fall under heading 4004. A supplier should check whether the particular consignment is tyre waste or scrap classifiable under that heading, rather than assume that every second-hand tyre or rubber product is covered. Classification is a factual and legal exercise.

12. Category-wise description: metal scrap (Chapters 72–81)

The proviso refers to metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act. This is a chapter-range reference, not one single four-digit heading. A metal-scrap supplier should identify the applicable chapter and specific classification of each type of scrap, particularly where multiple metals or grades are handled.

13. Category-wise description: electronic and electrical waste (8549)

Electrical and electronics waste and scrap falling under heading 8549 are listed. Businesses collecting, dismantling or supplying e-waste should assess the nature of the goods at the point of supply and maintain classification records. This amendment addresses the scope of the earlier GST registration-related notification; it does not itself establish e-waste handling or environmental compliance rules.

14. Who should review their GST position?

The most immediate review is for persons supplying any of the five listed categories who previously relied on Notification No. 5/2017-Central Tax. A business supplying both listed and unlisted goods should also review its position, because the proviso refers to any person engaged in the supply of any listed goods. However, being outside this notification does not, by itself, conclusively establish that every such person must register: other statutory provisions and applicable notifications may affect the final conclusion.

15. Effective-date illustration

Suppose a trader supplies plastic scrap classifiable under heading 3915. For transactions and compliance decisions from 1 November 2026, the trader should read Notification No. 5/2017-Central Tax with the substituted proviso and should not continue relying on the earlier notification without reassessment. The notification does not expressly state how to treat every pre-commencement transaction or pending registration matter; those questions require consideration of the applicable law and facts.

16. Recommended compliance review

First, prepare a list of products supplied and their tariff headings or chapters. Second, identify whether any supply falls in the five categories. Third, establish whether the business has relied on Notification No. 5/2017-Central Tax. Fourth, review registration liability with reference to section 23 and other applicable GST provisions. Fifth, document the conclusion, supporting classification evidence and effective-date treatment. Sixth, where a change in registration status is required, review consequential invoicing, records, reporting and return obligations under the relevant rules.

17. Documents and records worth checking

Relevant working papers may include purchase and sales invoices, product descriptions, classification notes, scrap purchase registers, inventory records, supplier/customer details and prior registration advice. For a mixed-goods business, separate classification by product can help prevent the mistaken assumption that all scrap or all recycled goods are covered by one tariff heading.

18. What this notification does not say

It does not announce revised GST tax rates for the five categories. It does not provide a new HSN classification methodology, a specific filing procedure, a fresh registration threshold, or a separate penalty. It also does not state that every supplier of the listed goods is automatically liable for GST registration regardless of other legal provisions. Avoid presenting those conclusions as direct contents of this one-page notification.

19. Illustrative case study: metal scrap trader

A hypothetical metal scrap dealer handles several grades of ferrous and non-ferrous scrap. Before the commencement date, the dealer asks its tax adviser to review each product classification and the business’s reliance on the earlier notification. Because metal scrap in Chapters 72 to 81 appears in the new proviso, the adviser reassesses whether the earlier exemption can still be claimed. The outcome depends on the full registration rules and the dealer’s actual circumstances; this example is not a ruling on the dealer’s liability.

20. Illustrative case study: e-waste collection business

A hypothetical e-waste collector sells discarded electrical and electronic equipment classified as waste or scrap under heading 8549. The collector updates its classification records and reviews its GST registration position for the period beginning 1 November 2026. If the review identifies a registration obligation, the business can then plan the applicable documentation and return processes. The classification and registration conclusions should be confirmed against the law and facts.

21. Frequently asked questions

Q1. When does the change take effect?
1 November 2026.

Q2. Which earlier notification is amended?
Notification No. 5/2017-Central Tax dated 19 June 2017.

Q3. Does this notification change GST rates?
No GST rate change is specified in its text.

Q4. Is all scrap included?
The proviso specifies particular goods and tariff headings or chapters. Classification must be checked; it should not be generalized to all scrap.

Q5. Does the proviso itself mandate registration for every affected supplier?
It removes the specified suppliers from the scope of the earlier notification. Actual registration liability requires examining other applicable provisions.

Q6. Does it apply to a business selling both listed and unlisted goods?
The wording refers to any person engaged in the supply of any listed goods. The business should review its circumstances under the complete legal framework.

Q7. Is a specific application deadline given?
No separate registration application deadline is stated in this notification.

22. Conclusion and reader caution

Notification No. 06/2026-Central Tax changes the proviso in Notification No. 5/2017-Central Tax from 1 November 2026. It identifies used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap within Chapters 72–81, and electrical/electronic waste and scrap as excluded categories. The key practical action is to verify classification and reassess reliance on the earlier notification. This explanatory material is educational and is not an official interpretation or individualized legal advice.