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    <title>GST rate on Scrap when imported with STPI exemption at higher rate</title>
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    <description>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%.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=120536</link>
      <description>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%.</description>
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      <law>GST</law>
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