Notification · 27-10-2026

07/2026

Amendment to notification No. 50/2018-Central Tax regarding persons required to deduct tax at source (TDS).

Short summary

This notification amends the list of registered persons required to deduct tax at source under section 51 of the CGST Act. Specifically, it substitutes clause (d) to include registered persons receiving certain goods such as used cooking oil, plastic waste, tyre scrap, metal scrap, and e-waste.