Corrigendum to 06/2026-Central Tax

Short summary

This notification amends Notification No. 5/2017-Central Tax to exclude persons engaged in the supply of specific goods like used cooking oil, plastic waste, and metal scrap from the exemption granted under section 23(2) of the CGST Act. The amendment specifies various tariff headings under the Customs Tariff Act for which the registration exemption shall no longer apply.