![\"HSN](\"https:\/\/www.gstrobo.com\/blog\/wp-content\/uploads\/2021\/04\/gst-rate-and-hsn-code-on-scrap-sale-1.png\")
<\/figure><\/div>\n\n\n\nGST Rate and HSN Code of Scrap and Waste <\/h2>\n\n\n\n
Finding proper HSN (Harmonized System of Nomenclature) code and GST rate of scrap and waste is definitely a tedious task. The highest rate for scrap material is 18% and the highest number of HSN code is 8 digit. <\/p>\n\n\n\n
While HSN section for waste and scrap of materials like plastic, aluminum, iron and steel and so forth exists as it did in the past system, various waste and scrap like rejected, completed\/semi-completed products or raw material are yet to be covered under GST. <\/p>\n\n\n\n
Most manufacturing areas can’t store waste and scrap for a longer period as it would hamper production, space and could be unsafe. So, these businesses need to clear waste and scrap at some GST rate<\/a> and HSN code<\/a>. <\/p>\n\n\n\n Note: <\/strong>The HSN code for some of the scraps has not been notified yet. So, as per notification No.1\/2017-Central Tax Rate dated 28th June 2017, you can cover those in the residual entry 453 of Schedule III. <\/p>\n","protected":false},"excerpt":{"rendered":" Under the GST regime, scrap and waste have not been related to the GST Laws but despite that sale of scrap is considered as \u2018supply\u2019 in course of business which is why the GST rate and HSN code are applicable. Howsoever, according to the dictionary scrap implies the “waste that either has no financial worth or just the estimation of its raw material substance recoverable … <\/p>\n","protected":false},"author":1,"featured_media":868,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"ub_ctt_via":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[68],"tags":[317,318,320,319],"class_list":["post-864","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","tag-gst-rate-on-scrap","tag-gst-rate-on-waste","tag-hsn-code-for-scrap","tag-hsn-code-for-waste"],"aioseo_notices":[],"featured_image_src":"https:\/\/gstrobo.com\/blog\/wp-content\/uploads\/2021\/04\/gst-rate-and-hsn-code-on-scrap-sale.png","author_info":{"display_name":"GSTrobo","author_link":"https:\/\/gstrobo.com\/blog\/author\/gstblog\/"},"_links":{"self":[{"href":"https:\/\/gstrobo.com\/blog\/wp-json\/wp\/v2\/posts\/864","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gstrobo.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gstrobo.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gstrobo.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gstrobo.com\/blog\/wp-json\/wp\/v2\/comments?post=864"}],"version-history":[{"count":7,"href":"https:\/\/gstrobo.com\/blog\/wp-json\/wp\/v2\/posts\/864\/revisions"}],"predecessor-version":[{"id":2471,"href":"https:\/\/gstrobo.com\/blog\/wp-json\/wp\/v2\/posts\/864\/revisions\/2471"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gstrobo.com\/blog\/wp-json\/wp\/v2\/media\/868"}],"wp:attachment":[{"href":"https:\/\/gstrobo.com\/blog\/wp-json\/wp\/v2\/media?parent=864"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gstrobo.com\/blog\/wp-json\/wp\/v2\/categories?post=864"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gstrobo.com\/blog\/wp-json\/wp\/v2\/tags?post=864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}HSN Code<\/strong> <\/td> Summary <\/strong><\/td> GST Rate<\/strong> <\/td><\/tr> 3915 <\/td> Plastic waste, parings or scrap <\/td> 5%\u00a0 – 18%<\/td><\/tr> 4004 <\/td> Rubber waste, parings or scrap <\/td> 5% <\/td><\/tr> 4017 00 20 <\/td> Hard rubber waste <\/td> 5% <\/td><\/tr> 4401 <\/td> Wood Scrap <\/td> 5% <\/td><\/tr> 4415 <\/td> Packing cases, Box, Crates, Drums <\/td> 5% <\/td><\/tr> 4707 <\/td> Paper waste or scrap <\/td> 5% <\/td><\/tr> 7001 <\/td> Cullet or other waste or scrap of Glass <\/td> 5% <\/td><\/tr> 2524 <\/td> Asbestos waste <\/td> 5% <\/td><\/tr> 7112 <\/td> Waste and scrap of precious metal <\/td> 3% <\/td><\/tr> 3006 <\/td> Pharmaceutical Waste (except Contraceptives) <\/td> 12% <\/td><\/tr> 3825 <\/td> Municipal waste, sewage sludge, clinical waste <\/td> 0% <\/td><\/tr> 2621 <\/td> Slag Ash Waste <\/td> 18% <\/td><\/tr> 7204 <\/td> Vehicle Scrap <\/td> 18% <\/td><\/tr> 7204 <\/td> MS Scrap of all types <\/td> 18% <\/td><\/tr> 7204 <\/td> Scrap US Rail <\/td> 18% <\/td><\/tr> 7404 <\/td> Copper Waste Scrap <\/td> 18% <\/td><\/tr> 7408 <\/td> Bronze Waste Scrap <\/td> 18% <\/td><\/tr> 7503 <\/td> Nickel Waste Scrap <\/td> 18% <\/td><\/tr> 7602 <\/td> Aluminum Waste Scrap <\/td> 18% <\/td><\/tr> 7902 <\/td> Zinc Waste Scrap <\/td> 18% <\/td><\/tr> 8002 <\/td> Tin Waste & Scrap <\/td> 18% <\/td><\/tr> 8113 <\/td> Cermet waste and scrap <\/td> 18% <\/td><\/tr> 85 <\/td> E-Waste <\/td> 5%\u00a0– 18%<\/td><\/tr> 8548 <\/td> Primary Cells, batteries and electric accumulators waste and scrap <\/td> 18% <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n