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Schedule I and paragraphs 1–6 of Schedule II to the Plastic Waste Management Rules, 2016: the compostable-plastic Schedule, and the EPR guidelines' background, obligated entities, categories of plastic packaging covered and registration on the portal

The EPR guidelines cover producers, importers, brand owners, plastic waste processors, plastic raw material manufacturers and importers, and makers of compostable or biodegradable...

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Published
October 3, 2026
Last updated
Oct 9, 2026
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Last updated: October 2026Verified against: Government sources

Schedule I lists the Indian Standard test protocols that rule 10 uses for compostable and biodegradable plastics. Schedule II is the set of Guidelines on Extended Producer Responsibility for Plastic Packaging and commodities made from compostable plastics or biodegradable plastics, to which rule 9(2A) refers. Its first six paragraphs say what the guidelines are for, who is obligated, which packaging is covered and how registration works.

These Rules are current as amended up to the Plastic Waste Management (Amendment) Rules, 2026 (G.S.R. 237(E), 31 March 2026). Later amendments, CPCB guidelines and notifications should be checked. If you are working out whether you are an obligated entity and how to register on the portal, our compliance documentation team can prepare your file.

Schedule I: standards for degradability

Schedule I is referred to in rule 10(1): the degree of degradability and disintegration of plastic material is determined under the protocols of the Indian Standards it lists. The Schedule as substituted in 2022 names nine standards, among them IS/ISO 14851 and 14852 (aerobic biodegradability in an aqueous medium), IS/ISO 14853 (anaerobic biodegradation), IS/ISO 14855-1 and 14855-2 (aerobic biodegradability under controlled composting conditions), IS/ISO 15985 (anaerobic digestion at high solids), IS/ISO 16929 and 20200 (degree of disintegration) and IS/ISO 17556 (biodegradability in soil). Rule 10 is explained in our article on rules 10 and 11.

Schedule II paragraph 1: background

The paragraph recites that both the Plastic Waste Management Rules, 2016 and the Solid Waste Management Rules, 2016 were notified in 2016 and apply to plastic waste. It records that the Rules mandate generators to minimise and segregate plastic waste and cast EPR on the producer, importer and brand owner, and says that EPR applies to both pre-consumer and post-consumer plastic packaging waste (1.3). The Guidelines give the roles of producers, importers, brand owners, the CPCB, State Boards and Committees, recyclers and waste processors, and the definitions of the Rules apply unless the guidelines say otherwise (1.4).

Paragraph 2: when it began, and paragraph 3

Paragraph 2 says the guidelines came into force with immediate effect, with ongoing EPR processes aligned to them. Paragraph 3 (definitions) was omitted in 2022; the definitions now sit in rule 3, see rules 1 to 3.

Paragraph 4: obligated entities

As substituted by the 2024 amendment (G.S.R. 201(E)), paragraph 4 covers:

ClauseEntity
(a)Producer of plastic packaging, other than micro and small enterprises as defined under the Micro, Small and Medium Enterprises Development Act, 2006
(b)Importer of plastic packaging, including intermediate material for manufacturing plastic packaging such as films and preforms, and plastic packaging of imported products
(c)Brand owners, including online platforms or marketplaces and supermarkets or retail chains, other than micro and small enterprises as so defined
(d)Plastic Waste Processors
(e)Manufacturers and importers of plastic raw material
(f)Manufacturers of items made from compostable plastics or biodegradable plastics

The micro and small exclusion in (a) and (c) is not total. Under paragraph 7.8, as substituted in 2024, the EPR of micro and small producers is fulfilled by the manufacturer or importer of plastic raw material who supplied them, while the recycled-content target stays with those producers, as explained in our article on paragraphs 7 and 8. Micro and small producers also still register on the portal under paragraph 6.1.

Paragraph 5: what is covered

Paragraph 5.1 divides plastic packaging into five categories:

CategoryDescription
IRigid plastic packaging
IIFlexible plastic packaging of single layer or multilayer (more than one layer with different types of plastic), plastic sheets or like and covers made of plastic sheet, carry bags, plastic sachet or pouches
IIIMultilayered plastic packaging (at least one layer of plastic and at least one layer of material other than plastic)
IVPlastic sheet or like used for packaging, and carry bags and commodities made of compostable plastics
VPlastic sheet or like used for packaging, and carry bags and commodities made of biodegradable plastics

Categories IV and V were widened to include "commodities", and Category V added, in 2024. Paragraph 5.2 says the guidelines cover four things for plastic packaging: reuse, recycling, use of recycled plastic content and end of life disposal.

Paragraph 6: registration

Who registers (6.1)

The following register on the CPCB's centralised portal: producers (including micro and small enterprises), importers, brand owners, plastic waste processors engaged in recycling, waste to energy, waste to oil or industrial composting, manufacturers and importers of plastic raw material, and manufacturers of items made from compostable or biodegradable plastics (6.1(a)). Producers, importers and brand owners operating in one or two States, and plastic waste processors, are registered by the State Board or Committee through the CPCB's portal (6.1(b)). An entity that starts business in a year and places products in the market that year has its EPR target obligations from the next year (6.1(c)).

Conduct rules (6.2 to 6.5)

  • No business without registration. Entities covered by 6.1 shall not carry on business without registration through the portal (6.2).
  • No dealing with the unregistered. Entities obliged to register shall not deal with any unregistered entity that has an obligation to register under 6.1, through the portal (6.3, as substituted in 2023 by G.S.R. 807(E)).
  • Revocation. If a registered entity has given false information, wilfully concealed information, or there is any irregularity or deviation from the registration conditions, registration is revoked for a one-year period after an opportunity to be heard, and the entity cannot register afresh during the period (6.4).
  • Separate registrations. An entity in more than one sub-category registers under each; units in different States register separately, but only one registration per sub-category per State is needed even if several units are in that State (6.5).

Documents at registration (6.6)

While registering, entities must provide PAN, GST number and, for a company, CIN, may provide an Aadhaar number, and must provide the PAN of the authorised person or representative and any other necessary information. This text was substituted in 2023 (G.S.R. 318(E)).

Link with the Rules

Rule 13 gives the registration route in the Rules themselves, and rule 9(2A) imports the Schedule; the interplay is explained in rules 12 to 14 and rules 8 and 9.

Who is affected

Any manufacturer of plastic packaging, any importer of packaging or packaged goods, any brand owner including marketplaces and retail chains, recyclers and other processors, resin makers and importers, and makers of compostable or biodegradable items. Micro and small enterprises still need to register and should check which obligations stay with them.

Example

Orbit Marketplace Private Limited, an online platform that sells goods under its own private label and ships them in poly mailers, is a brand owner under paragraph 4(c) because the paragraph names online platforms and marketplaces. It identifies that mailers are Category II packaging, registers on the portal, and checks that its mailer supplier, a producer, is also registered, since paragraph 6.3 stops it dealing with an unregistered entity.

Need help with EPR registration for plastic packaging?

Registration decides everything that follows, from targets to certificates. Our compliance documentation team can help you classify your packaging by category, assemble the PAN, GST and CIN details and track registrations by State and by role.

Key takeaways

  • Schedule I lists nine Indian Standard test protocols used under rule 10.
  • Schedule II paragraph 4 covers producers, importers, brand owners, processors, raw material manufacturers and importers, and compostable or biodegradable item makers.
  • Packaging is divided into Categories I to V.
  • Registration on the CPCB portal is compulsory, with no business and no dealing with unregistered entities.
  • False information or irregularity can lead to one-year revocation after a hearing (para 6.4).

Read next

Disclaimer: Based on the environment rules, guidelines and notifications named above as published in the Gazette of India, read with every amendment notified up to 3 October 2026 that the article names (consolidated reading texts from the CPCB 2021 compilation and the Goa State Pollution Control Board 2025 compilation were checked against the amending notifications), as consulted on 3 October 2026. Later amendments, CPCB guidelines, State Board orders and fees should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Schedule I

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What does Schedule I do?

It lists the Indian Standard protocols for degree of degradability and disintegration under rule 10(1).

Who is an obligated entity?

Those listed in paragraph 4: producers other than micro and small enterprises, importers, brand owners other than micro and small enterprises, plastic waste processors, raw material manufacturers and importers, and makers of compostable or biodegradable items.

Keep every incorporation and registration certificate in one folder; you will be asked for them constantly.

— TaxClue Business Setup Desk

Schedule I: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

It lists the Indian Standard protocols for degree of degradability and disintegration under rule 10(1).

Those listed in paragraph 4: producers other than micro and small enterprises, importers, brand owners other than micro and small enterprises, plastic waste processors, raw material manufacturers and importers, and makers of compostable or biodegradable items.

Five, Categories I to V (paragraph 5.1).

No. Entities obliged to register shall not deal with an unregistered entity that has an obligation to register (paragraph 6.3).

Registration is revoked for one year after a hearing, and re-registration is barred for the period (paragraph 6.4).

PAN, GST number and CIN for a company, PAN of the authorised person, optionally Aadhaar, and other necessary information (paragraph 6.6).