Scrap HSN Code
GST rates and HSN code for Scrap.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Moving, Grading, Levelling, Scraping, Excavating, Tamping, Compacting, Extracting Or Boring Machinery, For Earth, Minerals Or Ores; Pile-Drivers And Pile-Extractors; Snowploughs And Snow-Blowers | 8430 | 18% | – | 15/11/2017 | – |
| Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Scrappers | 84293000 | 18% | – | 15/11/2017 | – | |
| Other Moving, Grading, Levelling, Scraping, Excavating, Tamping, Compacting, Extracting Or Boring Machinery, For Earth, Minerals Or Ores; Piledrivers And Pile-Extractors; Snow-Ploughs And Snow-Blowers – Pile-Drivers And Pile-Extractors: Pile-Extractors | 84301020 | 18% | – | 15/11/2017 | – | |
| Plastics and articles thereof | Waste, Parings And Scrap, Of Plastics – Of Polymers Of Styrene | 39152000 | 18% | – | 13/10/2017 | – |
| Waste, Parings And Scrap, Of Plastics – Of Polymers Of Vinyl Chloride:Of Copolymers Of Vinyl Chloride | 39153010 | 18% | – | 13/10/2017 | – | |
| Other base metals; cermets; articles thereof | Beryllium, Chromium, Germanium, Vanadium, Gallium, Hafnium, Indium, Niobium (Columbium), Rhenium And Thallium, And Articles Of These Metals, Including Waste And Scrap – Vanadium:Waste And Scrap | 81124020 | 18% | – | 01/07/2017 | – |
| Beryllium, Chromium, Germanium, Vanadium, Gallium, Hafnium, Indium, Niobium (Columbium), Rhenium And Thallium, And Articles Of These Metals, Including Waste And Scrap – Vanadium: Wrought | 81124030 | 18% | – | 01/07/2017 | – | |
| Cadmium And Articles Thereof, Including Waste And Scrap – Unwrought Cadmium; Powders | 81072000 | 18% | – | 01/07/2017 | – | |
| Bismuth And Articles Thereof, Including Waste And Scrap | 810600 | 18% | – | 01/07/2017 | – | |
| Cermets And Articles Thereof, Including Waste And Scrap | 8113 | 18% | – | 01/07/2017 | – | |
| Molybdenum And Articles Thereof, Including Waste And Scrap – Other: Waste And Scrap | 81029700 | 18% | – | 01/07/2017 | – | |
| Beryllium, Chromium, Germanium, Vanadium, Gallium, Hafnium, Indium, Niobium (Columbium), Rhenium And Thallium, And Articles Of These Metals, Including Waste And Scrap – Thallium: Waste And Scrap | 81125200 | 18% | – | 01/07/2017 | – | |
| Magnesium And Articles Thereof, Including Waste And Scrap – Other:Wire | 81049030 | 18% | – | 01/07/2017 | – | |
| Magnesium And Articles Thereof, Including Waste And Scrap – Other:Other | 81049090 | 18% | – | 01/07/2017 | – | |
| Waste And Scrap | 810420 | 18% | – | 01/07/2017 | – | |
| Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap Powders | 81011000 | 18% | – | 01/07/2017 | – | |
| Copper and articles thereof | Copper Waste And Scrap – Copper Waste And Scrap: Of Copper :Other | 74040019 | 18% | – | 01/07/2017 | – |
| Other made up textile articles; sets; worn clothing and worn textile articles; rags | Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Other: Other | 63109090 | 12% | – | 15/11/2017 1/07/2017 | – |
| Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Sorted: Gunny Cuttings | 63101030 | 12% | – | 15/11/2017 1/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Fuel Wood, In Logs, In Billets, In Twigs, In Faggots Or In Similar Forms; Wood In Chips Or Particles; Sawdust And Wood Waste And Scrap, Whether Or Not Agglomerated In Logs, Briquettes, Pellets Or Similar Forms | 4401 | 5% | – | 01/07/2017 | – |
The World of Scrap HSN Codes and GST Rates
The term “scrap” covers a vast array of discarded materials, and consequently, its classification under the Harmonized System of Nomenclature (HSN) code varies significantly. Understanding the correct HSN code for different types of scrap is crucial for accurate Goods and Services Tax (GST) compliance. This blog post breaks down the HSN codes and GST rates applicable to various categories of scrap based on the provided data.
Explore HSN Codes For Metal Scrap
Scrap metal is categorized under different chapters depending on the base metal:
- Copper Scrap: Falls under HSN code 74040019 with a GST rate of 18%.
- Vanadium Waste and Scrap: Classified under HSN code 81124020 with a GST rate of 18%.
- Molybdenum Waste and Scrap: Covered by HSN code 81029700 with a GST rate of 18%.
- Thallium Waste and Scrap: Designated by HSN code 81125200 with a GST rate of 18%.
- Magnesium Waste and Scrap: Falls under HSN code 810420 with a GST rate of 18%.
- Waste and scrap of other base metals like Beryllium, Chromium, Germanium, Gallium, Hafnium, Indium, Niobium (Columbium), Rhenium, Bismuth, Cadmium, and Cermets are generally included under their respective base metal categories (Chapter 81) with a GST rate of 18%.
Identify HSN Codes For Plastic Scrap
Waste, parings, and scrap of plastics are classified under Chapter 39:
- Of Polymers of Styrene: HSN code 39152000 with a GST rate of 18% (effective from 13/10/2017).
- Of Polymers of Vinyl Chloride (including copolymers): HSN code 39153010 with a GST rate of 18% (effective from 13/10/2017).
Understand HSN Codes For Textile Scrap (Rags)
Used or new rags and other textile waste fall under Chapter 63:
- Sorted Gunny Cuttings: HSN code 63101030 with a GST rate of 12% (effective from 01/07/2017, revision on 15/11/2017).
- Other (including scrap twine, cordage, rope, and cables): HSN code 63109090 with a GST rate of 12% (effective from 01/07/2017, revision on 15/11/2017).
Note HSN Codes For Other Types Of Waste And Scrap
The data also includes waste and scrap from other categories:
- Wood Waste and Scrap: Classified under HSN code 4401 with a GST rate of 5%.
- Scraping machinery (for earth, minerals, or ores) falls under HSN codes 84293000 and 8430 with a GST rate of 18% (effective from 15/11/2017). Pile extractors (for earth, minerals, or ores) fall under HSN code 84301020 with a GST rate of 18% (effective from 15/11/2017).
Observe Varying GST Rates Based On Material
The GST rate for scrap is not uniform and depends heavily on the material. Metal scrap generally attracts an 18% GST rate. Plastic scrap also has an 18% rate. Textile scrap (rags) is taxed at 12%, while wood waste and scrap have a lower rate of 5%. Machinery classified as scrapers or pile extractors also fall under the 18% GST bracket.
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