Question3:

 

Our query is what should be the GST rate and HSN Code of kuda, kachra, waste and scrap of old used packing material like paper, Polythene, Corrugated box, dust etc.     

 

Answer: 

Classification of waste and scrap will be on the basis of material dominating by weight. You will have to segregate polythene and paper separately. The polythene waste will be classified under HSC Code 3915 attracting 5% GST. Paper waste would be classified under HSN code 4707 attracting 5% GST. Similarly metal scraps would also be required to be segregated and classified under their respecting codes, like iron and steel under 7204, aluminium scrap under 7602 and brass scrap under 7404 etc. and attracting GST as applicable under respective HSN Codes. (Reply dt. 17/10/2017)