The Government of Goa, on October 30, 2026, recommendations of the GST Council, has amended Notification No. 38/1/2017-Fin(R&C)(4/2017-Rate) dated June 30, 2017, under Section 9(3) of the Goa Goods and Services Tax Act, 2017. The amendment expands the list of specified goods covered under the Reverse Charge Mechanism (RCM).
The amendment inserts new entries covering used cooking oil (HSN 1518), waste and scrap of plastics (HSN 3915), waste and scrap of tyres (HSN 4004), and electrical and electronics waste and scrap (HSN 8549). For these specified goods, where the supplier is any unregistered person and the recipient is any registered person, the GST liability shall be discharged by the registered recipient under RCM.
The notification also includes the entry for Psyllium seeds (Isobgul/Isobgol) under HSN 1211 90 13. The amendments shall come into force with effect from November 1, 2026.
[Notification No. 38/1/2017-Fin(R&C)(04/2026-Rate)/33290]
