Dear Sir, Kindly advice, What are HSN Codes and GST Rate on following items: 1- ELECTRICAL PANEL SCRAP 2- AIR CONDITIONER ( A.C.) SCRAP 3- SCRAP COMPUTER & COMPUTER ACCESSORIES 4- SCRAP DG SET 5- SCRAP VARIOUS ELECTRICAL ITEMS LIKE LITING FIXTURE & TUBE LIGHT 6.-SCRAP BATTERIES 7.SCRAP USE OIL (USED IN DG SET)

Reply—Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere is classified under HSN 8548 and taxable @18%. Scrap of Electrical panel, batteries and other electrical item will be covered under HSN 8548 and taxable @18%.

Scrap of Air conditioner, computer and accessories are not a single commodity, therefore rate of tax will be depend upon the nature of metal of scrap as follows—