The GST Council’s 54th meeting approved a recommendation for 2% tax deducted at source (TDS) on business-to-business supplies of metal scrap from one registered person to another. It also approved a separate reverse charge mechanism (RCM) for metal scrap supplied by an unregistered person to a registered person. The 2% is a TDS measure—not a change to scrap’s GST rate.
What is the 2% TDS on scrap?
At its meeting on 9 September 2024, the GST Council approved a recommendation to introduce TDS at 2% on B2B supplies of metal scrap where both the supplier and recipient are registered. The Council’s minutes record that decision; the government’s press release summarizes the recommendation.
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TDS is a deduction mechanism associated with a transaction. It should not be described as a 2% GST rate, or as a reduction of GST payable on scrap. The minutes separately record discussion of requests to reduce the GST rate, including a proposal for 5%, and a decision to retain the existing rate in that discussion.
Who does the Council’s TDS recommendation cover?
The distinction in the decision is the registration status of both parties: the recommended 2% TDS applies to a metal-scrap supply from a registered supplier to a registered recipient. The announcement describes the measure at that level; it does not, on its own, provide a complete transaction-by-transaction compliance rule.
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What if the seller is unregistered?
The Council approved a separate recommendation for reverse charge on metal-scrap supplies from an unregistered supplier to a registered recipient. That is not the registered-to-registered TDS measure. Under the Council’s decision, the two mechanisms concern different counterparty combinations:
| Supplier | Recipient | Measure approved by the Council |
|---|---|---|
| Registered | Registered | 2% TDS recommendation for B2B metal-scrap supply |
| Unregistered | Registered | Separate reverse charge recommendation for metal-scrap supply |
The 2024 PIB release and the 54th meeting minutes describe the Council’s decision. For an actual transaction, consult the relevant implementing legal instruments to establish whether and how the recommendations apply.
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Did the Council require e-way bills for every scrap supply?
No universal e-way-bill requirement was approved as part of this decision. The minutes say that mandatory e-way bills for scrap supplies were to be studied further by the Fitment Committee. That direction for further study should not be reported as an approved rule applying to every scrap movement.
What should a business check before applying the measure?
The Council’s announcement and minutes establish the recommendations and the registration-status distinction, but do not by themselves settle every detail needed to determine a business’s obligations. Before treating a supply as covered or calculating a deduction, check the applicable notifications and other legal instruments for:
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- the exact definition and tariff headings of covered metal scrap;
- any exclusions or threshold conditions;
- the effective date and the transactions to which it applies; and
- deduction, deposit, return, and documentation requirements.
Do not infer those details from the 2% figure or from the Council announcement alone. Applicability depends on the operative legal text for the relevant transaction and date.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How does a later 2026 announcement relate to the metal-scrap decision?
A PIB release posted on 8 October 2026 describes 2% TDS on B2B supplies of specified additional waste and scrap categories, alongside RCM for specified supplies from unregistered to registered persons. It is a later development, not a basis for broadening the original 2024 metal-scrap recommendation to every kind of scrap. Any use of that later announcement for a particular category should be checked against its precise legal text and listed coverage: PIB release, 8 October 2026.
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