Scrap sales in gstr 1
This query is : Resolved
16 August 2018
Sir, Pls reply for the following query.
1. Under which section, the manufactured iron scraps are posted in Form GSTR 1.
1. Under which section, the manufactured iron scraps are posted in Form GSTR 1.
08 January 2020
I have the same query sir.
Can any one clarify it
Can any one clarify it
23 July 2025
For **sales of manufactured iron scraps**, in **GSTR-1**, you should report them under the appropriate **outward supplies** section based on the nature of your sales.
Here’s how you can classify and report scrap sales in GSTR-1:
### 1. **Where to report scrap sales in GSTR-1?**
* **If you are selling scrap (excisable or non-excisable goods) and it is a taxable supply:**
Report under **Table 6B (Outward taxable supplies made to registered persons (B2B))** or **Table 7 (Outward taxable supplies to unregistered persons (B2C))**, depending on the buyer’s GST registration status.
* **HSN Code:**
Use the appropriate **HSN code for scrap iron/steel**, which is typically **7204** (Ferrous waste and scrap).
* **Rate of GST:**
Confirm the applicable GST rate on scrap iron. As per GST schedule, **scrap (iron, steel)** is usually taxed at **18%** (9% CGST + 9% SGST), but check the latest notifications.
---
### 2. **Example Entry in GSTR-1**
| Field | Description |
| ------------------ | ------------------------------------- |
| Invoice Number | Your invoice number for scrap sale |
| Invoice Date | Date of sale |
| GSTIN of Recipient | GSTIN of buyer (for B2B) |
| Place of Supply | State code of buyer's location |
| HSN Code | 7204 |
| Taxable Value | Value of scrap sale |
| Tax Rate | Applicable GST rate (e.g., 18%) |
| CGST Amount | Calculated CGST |
| SGST/UTGST Amount | Calculated SGST/UTGST |
| IGST Amount | If interstate supply, IGST applicable |
---
### Summary:
* Post scrap iron sales under **Table 6B or Table 7** in GSTR-1.
* Use HSN code **7204**.
* Apply applicable GST rate (mostly 18%).
* Include all invoice details properly.
If you want, I can help you draft a sample GSTR-1 entry or check any other specifics related to scrap sales.
---
**Would you like to know how to handle scrap sales in GSTR-3B or details on GST rates for scrap?**
Here’s how you can classify and report scrap sales in GSTR-1:
### 1. **Where to report scrap sales in GSTR-1?**
* **If you are selling scrap (excisable or non-excisable goods) and it is a taxable supply:**
Report under **Table 6B (Outward taxable supplies made to registered persons (B2B))** or **Table 7 (Outward taxable supplies to unregistered persons (B2C))**, depending on the buyer’s GST registration status.
* **HSN Code:**
Use the appropriate **HSN code for scrap iron/steel**, which is typically **7204** (Ferrous waste and scrap).
* **Rate of GST:**
Confirm the applicable GST rate on scrap iron. As per GST schedule, **scrap (iron, steel)** is usually taxed at **18%** (9% CGST + 9% SGST), but check the latest notifications.
---
### 2. **Example Entry in GSTR-1**
| Field | Description |
| ------------------ | ------------------------------------- |
| Invoice Number | Your invoice number for scrap sale |
| Invoice Date | Date of sale |
| GSTIN of Recipient | GSTIN of buyer (for B2B) |
| Place of Supply | State code of buyer's location |
| HSN Code | 7204 |
| Taxable Value | Value of scrap sale |
| Tax Rate | Applicable GST rate (e.g., 18%) |
| CGST Amount | Calculated CGST |
| SGST/UTGST Amount | Calculated SGST/UTGST |
| IGST Amount | If interstate supply, IGST applicable |
---
### Summary:
* Post scrap iron sales under **Table 6B or Table 7** in GSTR-1.
* Use HSN code **7204**.
* Apply applicable GST rate (mostly 18%).
* Include all invoice details properly.
If you want, I can help you draft a sample GSTR-1 entry or check any other specifics related to scrap sales.
---
**Would you like to know how to handle scrap sales in GSTR-3B or details on GST rates for scrap?**
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