GST Rate on Sale of Scrap Materials with

HSN Code
GST Rate on Scrap Materials with HSN Code
HSN Code Description GST Rate

3915 Plastic waste, parings or scrap 5%

4004 Rubber waste, parings or scrap 5%

4017 00 20 Hard Rubber waste or scrap 5%

4401 Wood Scrap 5%

4415 Packing cases, Box, Crates, Drums 5%

4707 Paper waste or scrap 5%

7001 Cullet or other waste or scrap of Glass 5%

2524 Asbestos waste 5%

7112 Waste and scrap of precious metal 3%

3006 Pharmaceutical Waste (except Contraceptives) 12%

3825 Municipal waste, sewage sludge, clinical waste 0%

2621 Slag Ash Waste 18%

7204 Vehicle Scrap 18%

 7204 MS Scrap of all types 18%

7204 Scrap US Rail 18%

7404 Copper Waste Scrap 18%

7408 Bronze Waste Scrap 18%

7503 Nickel Waste Scrap 18%

7602 Aluminium Waste Scrap 18%

7902 Zinc Waste Scrap 18%

8002 Tin Waste & Scrap 18%

8113 Cermets and articles thereof waste and scrap 18%

85 E-Waste 5%

8548 Waste and scrap of primary Cells primary batteries and electric accumulators 18%

Note:

 e-waste means the electrical and electronic equipment listed which was scheduled I In
the Gazette of India vide GSR 338 (E) dated 23rd March 2016  which includes the
components, consumables, parts and spares which addresses these products
operational. 
 The HSN code for the huge number of scraps has not been notified yet. Due to the
traditional approach, if one doesn’t find appropriate HSN code of the scrap item then he
might cover it in the residual entry 453 of Schedule III of the notification No.1/2017-
Central Tax Rate dated 28th June 2017.