# Four new waste categories added under GST TDS Section 51 2026-11-03T17:43:16+00:00 | Governance | Indian Opinion Desk Corroboration: 1 independent outlet The government has expanded the Goods and Services Tax (GST) Tax Deducted at Source (TDS) compliance regime to cover four new categories of goods, in addition to metal scrap. A notification dated 27 October 2026, amends Section 51 of the CGST Act, 2017, 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). The rule applies to businesses dealing in these items, who must now select “Others” under the “Constitution of Business” section in Part B of Table 2 of Form GST REG-07 and specify their category. The requirement follows earlier GST TDS notifications for metal scrap, first issued on 9 October 2024, and an advisory from the GST Network on 22 October 2024. ## Indian Opinion Analysis The expansion brings four more categories of waste and scrap under GST TDS rules that until now applied only to metal scrap. Dealers in used cooking oil, plastic waste, tyre scrap and e-waste must now register under Section 51, which means transactions will be subject to 1% TDS. The compliance burden shifts distinctly onto smaller, informal scrap dealers who may not have GST registration and now face a new registration process requiring them to self-declare as a specific category through Form GST REG-07. The government has not clarified a transition timeline or penalty for non-compliance beyond the notification itself, leaving the first enforcement actions as the real test. ## Coverage - studycafe.in led with notification details and no criticism This brief was synthesised by AI from the source linked above. Tags: e-waste, GST, GSTN, metal scrap, Section 51 CGST Act, TDS Canonical: https://indianopinion.org/four-new-waste-categories-added-under-gst-tds-section-51/ License: Summary and commentary (c) Indian Opinion, reusable with attribution. Facts belong to the linked sources. Cite: https://indianopinion.org/four-new-waste-categories-added-under-gst-tds-section-51/#story-in-brief How this brief was made: an AI model read the report linked above and wrote this summary and analysis, which were published automatically. Published briefs are sampled every hour by an automated quality check; the editor verifies its findings and approves corrections, and corrected briefs carry a dated correction line. We do no original reporting. Methodology: https://indianopinion.org/ai-use-policy/