GST ON SCRAP BETTRIES

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..... GST ON SCRAP BETTRIES
Query (Issue) Started By: - Rahul Gulati Dated:- 11-1-2018 Last Reply Date:- 12-1-2018 Goods and Services Tax - GST
Got 3 Replies
GST
Dear sir, if a maintenance company purchase some new battries and also supplies some scrap bettries to the same vendor, whether gst is leviable to the scrap battries supplied by the company to the vendor, company is registered un .....

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..... der gst. Reply By Rajagopalan Ranganathan: The Reply: Sir, 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 in this Chapter will fall under heading No. 8548 attracting CGST @9% and SCGST @9% vide sl. No. 398 o .....

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..... f Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 as amended. Reply By Ganeshan Kalyani: The Reply: GST is applicable on supply of goods or services. Scrap being goods GST is applicable. If you are supplying within the State then CGST and SGST has to be charged. If it is inter state supply then IGST need to be charged. The input tax credit of the tax paid while purchasing new batterie .....

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..... s can be utilised against the GST payable. Reply By YAGAY AND SUN: The Reply: In addition to above replies,Batteries must be disposed off according to Batteries (Management & Handling) Rules, 2001 read with E waste management Notification No. G.S.R 338(E)/ 23rd March , 2016 .
Discussion Forum - Knowledge Sharing .....

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