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Taxation Central Ministry of Finance Customs Act, 1962

CBIC Issues Notification Regarding Amendment to Notification No. 5/2017-Central Tax on GST Registration Exemption

27-Sep-2026 | Notification No. 06/2026-Central Tax

CBIC has issued Notification Regarding Amendment to Notification No. 5/2017-Central Tax on GST Registration Exemption with effect from 1st November 2026 Through this notification, the proviso to Notification No. 5/2017-Central Tax has been substituted to provide that the exemption from obtaining GST registration shall not apply to persons engaged in the supply of specified goods, namely used cooking oil falling under heading 1518, waste and scrap of plastics falling under heading 3915, waste and scrap of tyres falling under heading 4004, metal scrap falling under Chapters 72 to 81 and electrical and electronic waste and scrap falling under heading 8549 of the First Schedule to the Customs Tariff Act, 1975. Accordingly, persons engaged in the supply of these specified goods shall not be covered by the registration exemption provided under the said notification.

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Declaration of Additional Controlled Area III, Ganaur, District Sonipat, under the Haryana Scheduled Roads and Controlled Areas Restriction of Unregulated Development Act, 1963

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