https://www.taxtmi.com/article/detailed?id=17712 GST tax deducted at source (TDS) applies, from 1 November 2026, to registered purchasers receiving specified goods from other registered persons, subject to the conditions in Section 51 of the CGST Act. Coverage extends to used cooking oil under tariff heading 1518, plastic waste and scrap under heading 3915, tyre waste and scrap under heading 4004, and electrical and electronic waste and scrap under heading 8549. Metal scrap under Chapters 72 to 81 has been covered since 10 October 2024. The contract value of taxable supplies must exceed Rs. 2.5 lakh, excluding GST and compensation cess shown on the invoice; the threshold concerns the contract, not individual invoices or monthly turnover. en-us Fri, 06 Nov 2026 08:33:26 +0530 Fri, 06 Nov 2026 08:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17712 GST tax deducted at source (TDS) applies, from 1 November 2026, to registered purchasers receiving specified goods from other registered persons, subject to the conditions in Section 51 of the CGST Act. Coverage extends to used cooking oil under tariff heading 1518, plastic waste and scrap under heading 3915, tyre waste and scrap under heading 4004, and electrical and electronic waste and scrap under heading 8549. Metal scrap under Chapters 72 to 81 has been covered since 10 October 2024. The contract value of taxable supplies must exceed Rs. 2.5 lakh, excluding GST and compensation cess shown on the invoice; the threshold concerns the contract, not individual invoices or monthly turnover. Articles Goods and Services Tax - GST Fri, 06 Nov 2026 08:33:26 +0530 https://www.taxtmi.com/article/detailed?id=17712