India GST Council introduces new tax regulations and RCM changes

Following the 57th GST Council meeting, several new tax regulations and amendments are set to take effect on 1 November 2026. These changes include revised GST rates for electric vehicle passenger transport and updated definitions for Goods Transport Agencies (GTA).

Additionally, Notification No. 04/2026-Central Tax (Rate) has expanded the scope of the Reverse Charge Mechanism (RCM). Under this amendment, registered persons must now discharge GST liabilities when procuring certain goods from unregistered suppliers. The newly covered categories include used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical or electronic waste and scrap.

Other administrative updates include new TDS obligations under Section 51, restrictions on vehicle detention under Section 129, and a minimum threshold of ₹10,000 for issuing GST show cause notices.