I would like to know about the percentage of GST on various scrap like metal scrap, electronic scrap, wooden scrap, alluminium scrap etc.
Here is the list of GST rate applicable on various scrap materials.
Chapter / Heading / Sub-heading / Tariff item | Description of Goods | GST Rate |
3915 | Waste, parings or scrap, of plastics | 5 |
4004 00 00 | Waste, parings or scrap of rubber (other than hard rubber)” | 5 |
4707 | Recovered waste or scrap of paper or paperboard” | 5 |
4401 | Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 5 |
7001 | Cullet or other waste or scrap of glass | 5 |
4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 12 |
4004 | Powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber) | 18 |
4017 | Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber | 18 |
7204 | Ferrous waste and scrap; remelting scrap ingots of iron or steel | 18 |
7404 | Copper waste and scrap | 18 |
7503 | Nickel waste and scrap | 18 |
7602 | Aluminium waste and scrap | 18 |
7802 | Lead waste and scrap | 18 |
7902 | Zinc waste and scrap | 18 |
8002 | Tin waste and scrap | 18 |
8101 to 8112 | Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap | 18 |
8113 | Cermets and articles thereof, including waste and scrap | 18 |
8548 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter | 18 |
8429 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers | 18 |
8430 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-extractors; snow-ploughs and snowblowers | 18 |
7112 | Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. | 3 |
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