Rate of GST on sale of Monitor and Laptop as scrap.

[Prasenjit Pal]

Sir,

Monitors and one laptop were purchased in Vat regime when it was capitalized and fully depreciated over 36 mths. Now they have zero value in books.

Those are to be sold now at a total amount of ₹ 1500/-. wheather GST will be applicable and at what rate?

What is the 6 digit of HSN code of sale of scrapped monitor and Laptop

AI Summary

GST on sale of scrapped business assets taxable where input tax credit was claimed; applicable HSN and standard rate apply.
GST applies to disposal of used laptops and monitors where the transaction is a supply or where input tax credit was previously claimed; one response identified laptop classification as HSN 84713010 and treated disposals as taxable at the applicable GST rate, while an alternative view notes that if no supply exists GST is not leviable, making taxability contingent on prior ITC and the characterisation of the sale as a supply.