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.