The Government of Goa, October 30, 2026, amended Notification No. 38/1/2017-Fin(R&C)(72) dated 21 September 2018, issued under Section 51 of the Goa Goods and Services Tax Act, 2017, on the recommendations of the GST Council.
The amendment substitutes Clause (d) to include registered persons receiving supplies of the following goods from another registered person within its scope:
- Used cooking oil falling under HSN Heading 1518;
- Waste and scrap of plastics falling under HSN Heading 3915;
- Waste and scrap of tyres falling under HSN Heading 4004;
- Metal scrap falling under Chapters 72 to 81; and
- Electrical and electronic waste and scrap falling under HSN Heading 8549.
The amended provision shall come into force with effect from 1 November 2026. Accordingly, registered persons receiving supplies of the specified goods should assess their applicability and ensure compliance with the relevant GST TDS provisions.
[Notification No. 38/1/2017-Fin(R&C)(306)/33287]
