1. List what you have
Pull the devices from your fixed asset register and match them to what’s physically in the office. Note model, serial number, processor, RAM, storage and condition. This list becomes your quote request, your handover note and your write-off record.
2. Decide: redeploy, sell or recycle
Machines that can run your current OS and security stack may be worth redeploying. Working business laptops with an Intel 8th gen or newer processor are usually worth selling. Anything broken, very old or consumer-grade is typically e-waste and must go to a registered recycler.
3. Get the disposal approved
Follow your asset disposal policy. Most companies need sign-off from finance and IT; closing companies often record the sale in a board resolution.
4. Unlock the devices
- Remove Windows devices from Intune Autopilot or your MDM.
- Release Macs from Apple Business Manager and turn off Activation Lock.
- Clear BIOS and supervisor passwords.
Locked devices can’t be resold, so they’re priced as parts.
5. Erase the data, and prove it
Deleting files or reinstalling the OS isn’t enough. Use an erasure method aligned to NIST SP 800-88, or physically destroy the drive, and keep a certificate listing each device and drive serial. If you don’t have the tools in-house, a buyer or ITAD provider can do this as a paid service. Under the Digital Personal Data Protection Act, 2023, companies must protect personal data with reasonable security safeguards, and a laptop sold with data on it is exactly the kind of breach that rule is meant to prevent.
6. Raise a tax invoice with GST
When a company sells used laptops, it is making a taxable supply and should raise a tax invoice with GST. If input tax credit was claimed when the laptops were bought, Section 18(6) of the CGST Act applies: you pay the higher of the tax on the sale price or the input tax credit taken, reduced by 5 percentage points for every quarter since purchase. Your CA will calculate this.
7. Move the goods with an e-way bill
If the consignment is worth more than ₹50,000, an e-way bill is generally needed for the movement. A good buyer will generate it or tell you exactly what they need.
8. Hand e-waste only to registered entities
The E-Waste (Management) Rules, 2022 expect businesses to hand e-waste only to registered producers, refurbishers or recyclers, and to keep records. Get a handover document for anything recycled.
9. Close the books
Remove the assets from the fixed asset register, record the sale proceeds and any profit or loss on disposal, and file the invoice, handover note and erasure certificate together for your auditors.
Short version: list it, approve it, unlock it, wipe it with proof, invoice it with GST, move it with an e-way bill, recycle the rest properly, and file the paperwork.