Scrap sales in gstr 1

This query is : Resolved

Mahesh (Querist)
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16 August 2018 Sir, Pls reply for the following query.
1. Under which section, the manufactured iron scraps are posted in Form GSTR 1.

CMA Sravan Kumar

CMA Sravan Kumar (Expert)
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08 January 2020 I have the same query sir.
Can any one clarify it

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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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.

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### 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 |

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### 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.

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**Would you like to know how to handle scrap sales in GSTR-3B or details on GST rates for scrap?**

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