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HSN Codes and GST Rates of HSN 998941

Metal waste and scrap recovery (recycling) services, on a fee or contract basis

HSN Code Description of Service GST Rate

9989

 		Other manufacturing services; publishing, printing and reproduction services; materials recovery services

99894

Materials recovery (recycling) services, on a fee or contract basis

998941

Metal waste and scrap recovery (recycling) services, on a fee or contract basis

This service code includes processing services of metal waste and scrap and of metal articles, whether or not used, into secondary raw material. Typical input consists of waste and scrap being sorted or unsorted but always unfit for further direct use in an industrial process, whereas the output is made fit for further processing and is to be considered then as an intermediate good. A process is required, either mechanical or chemical like

i. mechanical crushing of metal waste such as used cars, washing machines, bikes, etc., with subsequent sorting and separation;

ii. mechanical reduction of large iron pieces such as railway wagons;

iii. stripping of used goods such as cars in order to obtain reusable parts;

iv. stripping of used goods such as cars or refrigerators to strip them of harmful waste (oil, cooling liquid, fuel, etc.)

This service code does not include:

- wholesale trade services in waste and scrap including collecting, sorting, packing, dealing, etc. without a transformation process, cf. 996111

- reprocessing services of depleted thorium or uranium, cf. 998842
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).