GST Rate and HSN on Sale of Computers and laptops and Macbook which are damaged

[Sayali Jawle]

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.

[KASTURI SETHI]

Category-wise reply is as follows :-

.1. Classification will remain the same. Rate of tax will remain the same . It is a valuation issue. Valuation will be according to second hand goods. See Rule 32 (5) of CGST Rules.

2. Same as above.

3. Classification will change treating the totally damaged goods as scrap. Tax has to be paid on transaction value. HSN according to nomenclature of scrap.

[Shilpi Jain]

If it is waste then it will be in the nature of e-waste. This will be liable @ 5%. Pls see goods rate notification.

AI Summary

GST classification of damaged computers: working devices taxed as second hand sales, completely dead units treated as scrap with applicable tax. GST treatment varies by condition: working and partially damaged computers keep their original classification and GST rate, with valuation as second hand goods under the CGST valuation rules; totally dead units are treated as scrap or e waste, taxed on the transaction value and assigned HSN codes corresponding to scrap/e waste headings, with e waste noted as attracting a lower notified rate.