GST rate on Scrap when imported with STPI exemption at higher rate

[Sudhir M]

With reference to the GST rate reduction on LED TV from 28% to 18% One STPI Unit Imported such TVs earlier, and GST exemption was availed at 28%.

Now, These TVs are being scrapped. please clarify the applicable GST rate for the scrap sale invoice

—should it be the revised rate of 18% or the original 28% rate at which they were imported under STPI and exemption claimed.

AI Summary

GST on imported LED TVs: 5% for e-waste scrap, 18% if sold as usable units despite earlier higher rate A taxpayer asked whether scrap of LED TVs imported earlier under an STPI exemption at the higher GST rate should attract the revised 18% rate or the original 28%; the forum response advised that if the units are sold as e-waste (non-functional/discarded) the applicable GST rate is 5%, whereas if they are sold as usable TVs the GST rate is 18%.