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 scrapped STPI-imported LED TVs: 5% for e-waste, 18% if usable; 28% for recovery liability An STPI unit imported LED TVs earlier under a GST exemption at 28% and now seeks the applicable GST when those TVs are scrapped. The forum responses note: if the items are sold as non-functional e-waste, the GST rate is 5%; if sold as usable TVs, the applicable GST is the current rate of 18%. Separately, if the issue is repayment or recovery of the earlier exemption, the reference is to the original 28% for calculating liability; for a sale, the GST rate at the time of sale governs.