The Ministry of Finance (MoF) on October 27, 2026, issued an amendment to the older notification no. 4/2017-Union Territory Tax (Rate), dated June 28, 2017, stating reverse charge on certain specified supplies of goods under section 7 (3) of the Union Territory Goods and Services Tax Act, 2017.
The notification amends the existing table by adding used cooking oil under HSN 1518 (Serial No. 2A), waste and scrap of plastics under HSN 3915 (Serial No. 3B), waste and scrap of tyres under HSN 4004 (Serial No. 3C), and electrical and electronic waste and scrap under HSN 8549 (Serial No. 9). For all these categories, the entries specify any unregistered person and any registered person in the respective columns.
The amendments shall come into force with effect from November 1, 2026.
[Notification No. - 04/2026-Union Territory Tax (Rate)]
