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.

[Sadanand Bulbule]

If the LED TVs are sold as e-waste [non-functional/discarded], current rate of  GST is 5%.

If they are sold as usable TVs. then rate of GST is 18%.

[Shilpi Jain]

If the question is regarding paying back the exemption claimed then 28%

If its regarding rate of GST on sale as scrap then the rate applicable at the time of sale will be applicable i.e. 18% or 5%.

AI Summary

GST on imported LED TV scrap: e waste 5%, usable 18%, repayment of STPI exemption 28%. GST on sale of LED TVs imported under STPI exemption depends on their condition: as e waste (non functional) the rate is 5%; as usable TVs the rate is 18%. If the question concerns repaying the previously claimed STPI exemption, the repayment/ reversal is treated at the original exemption position of 28%.