06/2026- CT

Short summary

The Central Government, vide Notification No. 06/2026–Central Tax dated 27th October 2026, has amended Notification No. 5/2017–Central Tax dated 19th June 2017, exercising its powers under Section 23(2) of the CGST Act, 2017. The amendment substitutes the existing proviso and specifies five categories of goods for which the benefit of the said notification shall not be available to persons engaged in their supply. Key Highlights: The following categories of goods have been specifically excluded: 1. Used Cooking Oil – HSN Heading 1518. 2. Waste and Scrap of Plastics – HSN Heading 3915. 3. Waste and Scrap of Tyres – HSN Heading 4004. 4. Metal Scrap – Chapters 72 to 81. 5. Electrical and Electronic Waste and Scrap – HSN Heading 8549.