HSN Code 71090000: Waste and Scrap of Precious Metals

HSN Code 71090000 represents Waste and Scrap of Precious Metals under GST classification. This code helps businesses identify Waste and Scrap of Precious Metals correctly for billing, taxation, and trade. With HSN Code 71090000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Waste and Scrap of Precious Metals.

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
71	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin	7109	Base metals or silver, clad with gold, not further worked than semi-manufactured	Base metals or silver, clad with gold, not further worked than semi-manufactured	1.5%	1.5%	3%	0%
71	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin	7109	Base metals or silver, clad with gold, not further worked than semi-manufactured	Base metals or silver, clad with gold, not further worked than semi-manufactured	1.5%	1.5%	3%	0%

Description of goods

Base metals or silver, clad with gold, not further worked than semi-manufactured

Chapter

71 – Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Sub Chapter

7109 – Base metals or silver, clad with gold, not further worked than semi-manufactured

CGST 1.5%

SGST 1.5%

IGST 3%

CESS 0%

Description of goods

Base metals or silver, clad with gold, not further worked than semi-manufactured

Chapter

71 – Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Sub Chapter

7109 – Base metals or silver, clad with gold, not further worked than semi-manufactured

CGST 1.5%

SGST 1.5%

IGST 3%

CESS 0%

HSN Code	Description

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What products are classified under HSN 71090000 ?

It includes Miscellaneous Synthetic Stones

How should mixed supplies be billed when Waste and Scrap of Precious Metals is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Waste and Scrap of Precious Metals; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Waste and Scrap of Precious Metals?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Does packaging or labelling change the GST for Waste and Scrap of Precious Metals?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

How much GST applies to Waste and Scrap of Precious Metals?

Under HSN 71090000, Waste and Scrap of Precious Metals attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Waste and Scrap of Precious Metals?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

Any common misclassification issue with Waste and Scrap of Precious Metals?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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