TaxTMI 
TaxTMI 
GST rate on Scrap when imported with STPI exemption at higher rate
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....ST rate on Scrap when imported with STPI exemption at higher rate<br> Query (Issue) Started By: - Sudhir M Dated:- 10-10-2025 Last Reply Date:- 17-10-2025 Goods and Services Tax - GST<br>Got 2 Replies....
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....<br>GST<br>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 ....
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....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. Reply By Sadan....
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....and Bulbule: The Reply: 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%. Reply By Shilpi Jain....
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....: The Reply: 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....
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..... 18% or 5%.<br> Discussion Forum - Knowledge Sharing ....