The Goods and Services Tax Network (GSTN), in its advisory dated November 1, 2026, has explained the TDS registration procedure for dealers in four newly notified categories of goods, in addition to metal scrap.
According to the advisory, the additional goods have been notified through Notification No. 07/2026-Central Tax dated October 27, 2026. Taxpayers covered by the advisory must select “Others” under “Constitution of Business” in Form GST REG-07 and specify their relevant dealer category.
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1. What is the latest GSTN advisory about?
The advisory explains how taxpayers dealing in specified goods covered by the GST Tax Deducted at Source (TDS) provisions should complete their registration application in Form GST REG-07.
It extends the registration guidance earlier issued for metal scrap dealers to used cooking oil, plastic scrap, tyre scrap, and electrical and electronics waste and scrap.
2. What is the background to TDS compliance for metal scrap?
As stated in the advisory, the Government introduced TDS compliance requirements under Section 51 of the CGST Act, 2017, for businesses dealing in metal scrap through Notification No. 25/2024-Central Tax dated October 9, 2024.
GSTN subsequently issued an advisory on October 22, 2024, regarding TDS registration. The latest advisory provides registration guidance following the notification of additional goods.
3. Which goods are covered?
The advisory identifies the following goods and tariff classifications:
| Goods | Classification under the Customs Tariff Act, 1975 |
| Metal scrap | Chapters 72 to 81 |
| Used cooking oil | Heading 1518 |
| Waste and scrap of plastics | Heading 3915 |
| Waste and scrap of tyres | Heading 4004 |
| Electrical and electronics waste and scrap | Heading 8549 |
These classifications refer to the First Schedule to the Customs Tariff Act, 1975.
4. Which notification added the four new categories?
According to GSTN, Notification No. 07/2026-Central Tax dated October 27, 2026, notified the four additional categories under the TDS provisions.
These categories are in addition to metal scrap falling under Chapters 72 to 81.
5. Which form should taxpayers use for TDS registration?
Taxpayers covered by the advisory should complete Form GST REG-07.
The advisory specifically explains the entries required in Part B of Table 2 of this form.
6. What should taxpayers select under “Constitution of Business”?
Taxpayers engaged in the specified categories must select “Others” under the “Constitution of Business” section in Part B of Table 2 of Form GST REG-07.
This is the specific application instruction given by GSTN for the categories covered by the advisory.
7. What happens after selecting “Others”?
A text box will appear after the taxpayer selects “Others.”
The taxpayer must enter the relevant dealer category in this box to identify the goods in which the business deals.
8. What descriptions can taxpayers enter in the text box?
GSTN provides the following examples:
| Relevant goods | Example dealer description |
| Used cooking oil | Used Cooking oil Dealers |
| Waste and scrap of plastics | Waste and Scrap of plastics Dealers |
| Waste and scrap of tyres | Waste and scrap of tyres Dealers |
| Electrical and electronics waste and scrap | Electrical and electronics waste and scrap Dealers |
Taxpayers should specify the category relevant to their business.
9. What must taxpayers do after specifying their category?
After entering the relevant dealer category, taxpayers must complete the remaining details in Form GST REG-07 and submit the application.
The procedure described in the advisory involves selecting “Others,” specifying the category, completing the remaining particulars and submitting the form.
10. Does the advisory specify the TDS rate, monetary threshold or effective date?
The advisory text supplied does not specify the TDS rate, monetary threshold or effective date of the expanded coverage. Its focus is the registration procedure.
The notification date and advisory date should therefore not, by themselves, be treated as the effective date. These matters require reference to the relevant notification and applicable statutory provisions.
11. Does the advisory explain TDS payment and return filing?
No. The advisory sets out registration instructions for the specified dealer categories.
It does not detail the procedure or deadlines for TDS deduction, payment or return filing.
12. What is the key action for taxpayers covered by the advisory?
Taxpayers covered by the advisory should follow GSTN’s specified method while completing Form GST REG-07: select “Others” under “Constitution of Business,” enter the relevant dealer category in the text box, complete the remaining particulars and submit the application.
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