What products are classified under HSN 72044900 ?
It includes Alloy Hot-Rolled Flat Products (Coils)
HSN Code 72044900 represents Other waste and scrap under GST classification. This code helps businesses identify Other waste and scrap correctly for billing, taxation, and trade. With HSN Code 72044900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other waste and scrap.
HSN Code 72044900 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 72 | Iron and steel | 7204 | Ferrous waste and scrap; remelting scrap ingots of iron or steel | Other waste and scrap : Other | 9% | 9% | 18% | 0% |
| 72 | Iron and steel | 7204 | Ferrous waste and scrap; remelting scrap ingots of iron or steel | Other waste and scrap : Other | 9% | 9% | 18% | 0% |
Other waste and scrap does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Waste and scrap of cast iron | |
| Waste and scrap of cast iron | |
| Waste and scrap of alloy steel : Of stainless steel : Empty or discharged cartridges of all bores and sizes | |
| Waste and scrap of alloy steel : Of stainless steel : Empty or discharged cartridges of all bores and sizes | |
| Waste and scrap of alloy steel : Of stainless steel : Other | |
| Waste and scrap of alloy steel : Of stainless steel : Other | |
| Waste and scrap of alloy steel : Other : Empty or discharged cartridges of all bores and sizes | |
| Waste and scrap of alloy steel : Other : Empty or discharged cartridges of all bores and sizes | |
| Waste and scrap of alloy steel : Other : Of high speed steel | |
| Waste and scrap of alloy steel : Other : Of high speed steel | |
| Waste and scrap of alloy steel : Other : Other | |
| Waste and scrap of alloy steel : Other : Other | |
| Waste and scrap of tinned iron or steel | |
| Waste and scrap of tinned iron or steel | |
| Other waste and scrap : Turnings, shavings, chips, milling waste, saw dust, fillings, trimmings and stampings, whether or not in bundles | |
| Other waste and scrap : Turnings, shavings, chips, milling waste, saw dust, fillings, trimmings and stampings, whether or not in bundles | |
| Remelting scrap ingots | |
| Remelting scrap ingots |
Waste and scrap of cast iron
Waste and scrap of cast iron
Waste and scrap of alloy steel : Of stainless steel : Empty or discharged cartridges of all bores and sizes
Waste and scrap of alloy steel : Of stainless steel : Empty or discharged cartridges of all bores and sizes
Waste and scrap of alloy steel : Of stainless steel : Other
Waste and scrap of alloy steel : Of stainless steel : Other
Waste and scrap of alloy steel : Other : Empty or discharged cartridges of all bores and sizes
Waste and scrap of alloy steel : Other : Empty or discharged cartridges of all bores and sizes
Waste and scrap of alloy steel : Other : Of high speed steel
Waste and scrap of alloy steel : Other : Of high speed steel
Waste and scrap of alloy steel : Other : Other
Waste and scrap of alloy steel : Other : Other
Waste and scrap of tinned iron or steel
Waste and scrap of tinned iron or steel
Other waste and scrap : Turnings, shavings, chips, milling waste, saw dust, fillings, trimmings and stampings, whether or not in bundles
Other waste and scrap : Turnings, shavings, chips, milling waste, saw dust, fillings, trimmings and stampings, whether or not in bundles
Remelting scrap ingots
Remelting scrap ingots
It includes Alloy Hot-Rolled Flat Products (Coils)
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other waste and scrap; Nil for exempt items if applicable).
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.
Under HSN 72044900, Other waste and scrap attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.