GoodsHSN 84 or 85
E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer — GST rate 18%
18%GST
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 84 or 85 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, e-waste explanation.- for the purpose of this entry, e-waste means electrical and electronic equipment listed in schedule i of the e-waste (management) rules, 2016 (published in the gazette of india vide g.s.r. 338 (e) dated the 23rd march, 2016), whole or in part if discarded as waste by the consumer or bulk consumer classified under HSN 84 or 85 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST.