Hsn code for scrap of air-conditioner

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Old air conditioners and related metal parts sold as scrap are generally classified under HSN 7204 (ferrous waste and scrap). The applicable GST rate on such scrap sale is 18%. Classification depends on material composition of dismantled AC parts.

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Querist : Anonymous

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Querist : Anonymous (Querist)
30 August 2018 old Air Conditioners used as business assets in a mfg unit sold to scrap dealer along with ducting and piping. Would like to know what percentage should be levied on such scrap sale amount.


04 September 2018 Ferrous waste and scrap- HSN 7204; Rate of GST- 18%


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