The Central Goods and Services Tax (CGST) Act, 2017 provides for deduction of tax at source (TDS) under Section 51 in respect of the following supplies:
Goods HSN / Classification Effective Date
Metal scrap Chapters 72 to 81 10 October 2024
Used cooking oil Heading 1518 1 November 2026
Waste and scrap of plastics Heading 3915
Waste and scrap of tyres Heading 4004
Electrical and electronic waste and scrap Heading 8549
TDS is required where:
• The recipient is a registered person receiving the specified goods from another registered person.
• The total value of taxable supplies under a contract exceeds ₹2,50,000.
• Location of supplier and place of supply is not in a State/UT different from State/UT of registration of recipient.
The TDS deducted during a particular month must be deposited with the Government within 10 days after the end of that month, i.e., by the 10th of the succeeding month.
The deductor is also required to furnish FORM GSTR-7 on or before the tenth day of the month succeeding the calendar month.
References
• Notification No. 50/2018-Central Tax dated 13.09.2018.
• Notification No. 25/2024-Central Tax dated 09.10.2024 – Effective from 10.10.2024.
• Notification No. 07/2026-Central Tax dated 27.10.2026 – Effective from 01.11.2026.
• Section 51 of the CGST Act, 2017.
