The GST Council has set the GST rate for e-waste at 5%, with HSN codes falling under chapters 84 or 85. For invoicing, a 4-digit HSN is required. For common electronic items like computers, laptops, printers, and telephones sold in a lump sum for disposal, the HSN code is typically derived from chapter 85 by adding two zeros to make it a four-digit code. It's recommended to check both chapter 84 and 85 to select the most appropriate code.
29 July 2021
As per 23rd GST Council decision GST on E waste is 5% with HSN as 84 or 85. We need to mention 4 digit HSN on invoice. What would be the HSN for disposal of electronic waste such as Computers, Laptops, Printers, Scanners, Telephone which is sold in lumpsum.
28 October 2026
The code 8500 is not a valid heading; since the HS 2022 update (1-1-2022) electrical and electronic waste and scrap has its own heading 8549, which is the 4-digit code to use for a lump-sum e-waste sale.