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The Government of India is rolling out new indirect tax law – Goods and Services Tax (GST) on July 1, 2017, which in turn impacts how businesses manage their transactions, do their accounting and file their tax returns. QuickBooks has added new capabilities and modified its existing capabilities to ensure that its users are GST compliant and can continue to use QuickBooks without any disruption.

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Though the sale of scrap or waste materials is liable to tax but the term “Scrap” is nowhere defined under the GST Laws. In such a situation, we can derive the meaning of ‘scrap’ as per the normal business or commerce parlance. As per the business dictionary, “scrap” means “waste that either has no economic value or only the value of its basic material content recoverable through recycling.

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