Metal scrap (iron, steel, aluminium, copper) is classified under HSN headings 7204, 7602, 7404. GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Metal scrap (iron, steel, aluminium, copper)?
GST on Metal scrap (iron, steel, aluminium, copper) as on 1 November 2026: 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 18% | 18% | 7204 | If you sell iron or steel waste and scrap, or remelting scrap ingots of iron or steel, GST is 18%. 9/2025-CT(R), entry 263 |
| 18% | 18% | 7404 | If you sell copper waste and scrap, GST is 18%. 9/2025-CT(R), entry 309 |
| 18% | 18% | 7602 | If you sell aluminium waste and scrap, GST is 18%. 9/2025-CT(R), entry 331 |
How to find the rate on an old invoice's date: GST rate on a past date.
7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel
| Code | Description (as in the tariff) |
|---|---|
720410 | Waste and scrap of cast iron |
72041000 | Waste and scrap of cast iron |
720421 | Of stainless steel |
72042110 | Empty or discharged cartridges of all bores and sizes |
72042190 | Other |
720429 | Other |
72042910 | Empty or discharged cartridges of all bores and sizes |
72042920 | Of high speed steel |
72042990 | Other |
720430 | Waste and scrap of tinned iron or steel |
72043000 | Waste and scrap of tinned iron or steel |
720441 | Turnings, shavings, chips, milling waste, saw dust, fillings, trimmings and stampings, whether or not in bundles |
72044100 | Turnings, shavings, chips, milling waste, saw dust, fillings, trimmings and stampings, whether or not in bundles |
720449 | Other |
72044900 | Other |
720450 | Remelting scrap ingots |
72045000 | Remelting scrap ingots |
7602 Aluminium waste and scrap
| Code | Description (as in the tariff) |
|---|---|
760200 | Aluminium waste and scrap |
76020010 | Aluminium scrap, namely the following : clean aluminium lithographic sheets covered by isri code word 'tablet', new, clean aluminium lithographicn sheets covered by isri code word 'tabloid', mixed low copper aluminium clippings and solids covered by isri code word 'taboo', clean mixed old alloy sheet aluminium covered by isri code word 'taint'/'tabor', new aluminium can stock covered by isri code word 'take', old can stock covered by isri codeword 'talc', shredded aluminium used beverages can (u) scrap covered by isri code word 'talcred', densified aluminium used beverages can (ubc) scrap covered by isri code word 'taldack', baled aluminium used beverage can (ubc) scrap covered by isri code word 'taldon', briquetted aluminium used beverage can (ubc) scrap covered by isri code word 'taldork', painted siding covered by isri code word 'tale', coated scrap covered by isri code word 'talent', aluminium scrap radiators covered by isri code word 'talk', e.c. aluminium nodules covered by isri code word 'tall', new pure aluminium wire and cable covered by isri code word 'talon', new mixed aluminium wire and cable covered by isri code word 'tann', old pure aluminium wire and cable covered by isri code word 'taste', old mixed aluminium wire and cable covered by isri code word 'tassel', aluminium pistons covered by isri code word 'tarry', segregated aluminium borings and turnings covered by isri code word 'teens', mixed aluminium castings covered by isri code word 'telic', mixed aluminium castings covered by isri code word 'tense', wrecked airplane sheet aluminium covered by isri code word 'tepid', new aluminium foil covered by isri code word 'terse', new aluminium foil covered by isri code word tetra, old aluminium foil covered by isri code word tesla, aluminium grindings covered by isri code word 'thigh', segregated new aluminium alloy clippings and solids covered by isri code word 'tooth', mixed new aluminium alloy clippings and solids covered by isri code word 'tough'... |
76020090 | Other waste and scrap |
7404 Copper waste and scrap
| Code | Description (as in the tariff) |
|---|---|
740400 | Copper waste and scrap |
74040011 | Empty or discharged cartridges of all bores and sizes |
74040012 | 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, miscellaneous copper-containing skimming, grindings, ashes, irony brass and copper, residues and slags covered by isri code word drove, copper wire scrap with various types of insultation covered by isri code word druid |
74040019 | Other |
74040021 | Empty or discharged cartridges of all bores and sizes, including the following: clean fired 70/30 brass shells free of bullets, iron and any other foreign material covered by isri code word 'lake', clean muffled (popped) 70/30 brass shells free of bullets, iron and any other foreign material covered by isri code word 'lamb' |
74040022 | Brass scrap, namely the following :refinery brass scrap covered by isri code word drink, composition of red brass scrap covered by isri code word ebony, red brass composition turnings scrap covered by isri code word enerv, genuine babbit-lined brass bushings scrap covered by isri code word elder, machinery or hard brass solids scrap covered by isri code word engel, machinery or hand brass solids scrap covered by isri code word erin, cocks and faucets scrap covered by isri code word grape, yellow brass scrap covered by isri code word honey, yellow brass castings covered by isri code word ivory, new brass clippings covered by isri code word label, yellow brass primer covered by isri code word lark, brass pipe covered by isri code word melon, yellow brass rod turnings covered by isri code word night,new yellow brass rod ends covered by isri code word noble, yellow brass turnings covered by isri code word nomad, mixed unsweated auto radiators covered by isri code word ocean, a dmiralty brass condenser tubes covered by isri code word pales, aluminium brass condenser tubes covered by isri code word pallu |
74040023 | Nickel silver scrap namely the following:mixed new nickel silver clippings covered by isri code word 'maize', new nickel silver clippings covered by isri code word 'major', new segregated nickel silver clippings covered by isri code word 'malar', old nickel silver clippings covered by isri code word 'malic', nickel silver castings covered by isri code word 'naggy', nickel silver turnings covered by isri code word 'niece' |
74040024 | Bronze scrap, including the following:manganese bronze solids covered isri code word 'parch',high lead bronze solids and borings covered by isri code word 'elias' |
74040025 | Copper nickel scrap, including the following: new cupro nickel clips and solids covered by isri code word 'dandy', cupro nickel solids covered by isri code word 'daunt', soldered cupro-nickel solids covered by isri code word 'delta', cupro nickel spinnings, turnings, borings covered by isri code word 'decoy' |
74040029 | Other |
Other GST rules for Metal scrap (iron, steel, aluminium, copper)
Besides the rate, these CBIC notification entries apply to the codes on this page:
- If someone not registered for GST sells metal scrap to a business registered for GST, the buyer pays the GST, not the seller. (Notification 6/2024-CT(R), entry 8)
- A GST-registered business buying metal scrap from another registered business deducts 2% GST TDS (1% CGST + 1% SGST, or 2% IGST) from its payment when the contract is above ₹2.5 lakh. (Notification 7/2026-CT, entry (d)(iv))
- A seller of metal scrap must register for GST once its turnover crosses the registration limit, even if the buyer pays all the GST under reverse charge. (Notification 6/2026-CT, entry (iv))
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (7204, 7602, 7404) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (720410, 720421, 720429, 720430, …) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Metal scrap (iron, steel, aluminium, copper)?
Metal scrap (iron, steel, aluminium, copper) is classified under HSN headings 7204, 7602, 7404. GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Metal scrap (iron, steel, aluminium, copper)?
As on 1 November 2026, GST on Metal scrap (iron, steel, aluminium, copper) is 18%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Metal scrap (iron, steel, aluminium, copper) change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for Metal scrap (iron, steel, aluminium, copper).
What was the GST rate on Metal scrap (iron, steel, aluminium, copper) in July 2017?
On 1 July 2017: 18%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Iron and steel (TMT bars)
72 - Steel angles and sections
7216 - MS sheets, plates and coils (HR sheets)
7208 - Steel bars and rods (bright bars, EN8, EN19)
7214 - Stainless steel sheets, bars and wire (SS 304)
7218 - CRGO electrical steel (grain-oriented)
7225 - Corrugated boxes and cartons (Packing boxes)
4819 - Wooden pallets, boxes and crates
4415 - Hoists, cranes and conveyors (Chain pulley block)
8425 - Engineering job work (machining, plating, moulding, assembly)
9988 - Testing and calibration services
9983 - Cutting tools (drill bits, taps, milling cutters, reamers, press tools and punches)
8207
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.