GST ON SCRAP BETTRIES

[Guest]

Dear sir,

if a maintenance company purchase some new battries and also supplies some scrap bettries to the same vendor, whether gst is leviable to the scrap battries supplied by the company to the vendor, company is registered under gst.

AI Summary

GST Applies to Scrap Battery Sales: 9% CGST & SGST Under Heading 8548; Follow Environmental Rules A maintenance company inquires about the applicability of GST on the supply of scrap batteries to a vendor, given that the company is GST registered. Respondents clarify that scrap batteries fall under heading No. 8548, attracting CGST and SGST at 9% each, according to Notification No. 1/2017-Central Tax (Rate). GST is applicable on goods, including scrap, with CGST and SGST charged for intra-state supplies and IGST for inter-state supplies. Input tax credit from purchasing new batteries can offset GST payable. Additionally, battery disposal must comply with relevant environmental regulations.