HSN Code 74040012
Copper waste and scrap - copper waste and scrap: of copper :copper scrap, namely the following : copper wire scrap covered by isri code words barley, berry and birch; heavy copper scrap covered by isri code word candy; unalloyed copper scrap covered by isri code word cliff; copper wire nodules scrap covered by isri code words clove, cobra and cocoa; light copper scrap covered by isri code word dream; muntz metal tubes covered by isri code word palms
Copper waste and scrap - copper waste and scrap: of copper :copper scrap, namely the following : copper wire scrap covered by isri code words barley, berry and birch; heavy copper scrap covered by isri code word candy; unalloyed copper scrap covered by isri code word cliff; copper wire nodules scrap covered by isri code words clove, cobra and cocoa; light copper scrap covered by isri code word dream; muntz metal tubes covered by isri code word palms
When does this rate apply?
Use this HSN Code on tax invoices when supplying Copper waste and scrap - copper waste and scrap: of copper :copper scrap, namely. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.