GST rates and HSN code for Waste scrap.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – | |
| Molybdenum And Articles Thereof, Including Waste And Scrap – Other: Wire | 81029600 | 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 – Germanium:Other | 81123090 | 18% | – | 01/07/2017 | – | |
| Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap – Other: – Other: Tungsten Filament | 81019910 | 18% | – | 01/07/2017 | – | |
| Cobalt Mattes And Other Intermediate Products Of Cobalt Metallurgy; Cobalt And Articles Thereof, Including Waste And Scrap Waste And Scrap | 81053000 | 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 – Germanium:Wrought | 81123030 | 18% | – | 01/07/2017 | – | |
| Waste And Scrap | 81123120 | 18% | – | – | – | |
| Tantalum And Articles Thereof, Including Waste And Scrap – Waste And Scrap | 81033000 | 18% | – | 01/07/2017 | – | |
| Copper and articles thereof | Copper Waste And Scrap – Copper Waste And Scrap: Of Copper :Other | 74040019 | 18% | – | 01/07/2017 | – |
| 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 | – |
In the circular economy, waste and scrap materials are not merely discards; they are valuable resources ready for recycling and reuse. From industrial offcuts to end-of-life products, these materials fuel secondary industries globally. For businesses involved in the collection, processing, and trade of waste and scrap, understanding the correct Harmonized System of Nomenclature (HSN) codes and their associated Goods and Services Tax (GST) rates is fundamental for compliance and efficient operations.
The HSN system categorizes waste and scrap based on their material composition. There isn’t a single, universal HSN code for all “waste scrap.” Instead, you’ll find distinct classifications for different types of materials.
The data provided highlights this material-specific approach:
Beyond the provided data, other common scrap types have their own HSN codes:
The Goods and Services Tax (GST) rates for waste and scrap materials also vary depending on their HSN classification.
The precise classification and correct GST rate are crucial for every transaction involving waste and scrap. This ensures proper invoicing, compliance with tax authorities, and contributes to the legality and transparency of the burgeoning recycling industry.
HSN classification for waste and scrap is determined by the specific material composition of the scrap, not by a single generic code.
The HSN code for copper waste and scrap is 74040019.
Most metal wastes and scraps, including those from Chapter 81 and copper, are typically subject to an 18% GST rate.
No, while many metal scraps are at 18%, certain types like wood waste, plastic waste, and paper waste often have a lower GST rate, commonly 5%.
Accurate HSN classification is essential for correct GST calculation, compliance with tax regulations, proper invoicing, and smooth trade operations in the recycling sector.
For definitive information, always refer to the official notifications and circulars issued by the Central Board of Indirect Taxes and Customs (CBIC) or consult with a tax expert.
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