TaxTMI 
TaxTMI 
TaxTMI 
Please let me know GST rate and HSN code at 6 digit level for sale of Desktop, Laptop and Mackbook which are damaged. There are three category of working condition -
1) Working Condition
2) Some parts are damaged
3) Totally dead.
GST Rate and HSN on Sale of Computers and laptops and Macbook which are damaged
Rekha Arya
GST Rate and HSN Code for Selling Damaged Computers: Classification as Scrap or E-Waste with 5% GST Rate A user inquired about the GST rate and HSN code for selling damaged computers, laptops, and MacBooks, categorized by their working condition. One respondent stated that for working and partially damaged items, the classification and tax rate remain unchanged, with valuation based on second-hand goods. For totally damaged items, they should be classified as scrap, with tax based on transaction value and HSN for scrap. Another respondent added that if considered e-waste, the applicable GST rate would be 5%, referencing the goods rate notification. (AI Summary)