---
title: "HSN Code for Other waste and scrap | HSN 72044900 GST Rate"
description: "Find HSN and GST Rates for 72044900 related to Other waste and scrap with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-72044900/"
---

# HSN Code 72044900: Other waste and scrap

- [Section 15: Guide to HSN Section 15](https://busy.in/hsn/section-15/)
- [Chapter 72: Iron & Steel](https://busy.in/hsn/chapter-72/)
- [Sub-chapter 7204: Ferrous scrap](https://busy.in/hsn/sub-chapter-7204/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other waste and scrap : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 72044900 ?

It includes Alloy Hot-Rolled Flat Products (Coils)

### How should mixed supplies be billed when Other waste and scrap is sold with other items?

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).

### Do e‑way bill and e‑invoice apply for Other waste and scrap?

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.

### How much GST applies to Other waste and scrap?

Under HSN 72044900, Other waste and scrap attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other waste and scrap?

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.

### Can we claim ITC on inputs used to trade Other waste and scrap?

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

## India's trade performance: HSN Code 72044900 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹9 Cr (+11.62% YoY) — 0.0003% of India's total exports
- Imports: ₹25,903 Cr (−22.76% YoY) — 0.4263% of India's total imports
- Trade balance: −₹25,893 Cr (Deficit); surplus rank #12637 of 12657 HSN codes
- Share of Sub-Chapter 7204: 7.54% of its exports; import side 59.80%
- Rank within Sub-Chapter 7204: #5 of 10 by export value; import-side #1

### Key metrics

- Export CAGR: -1.38% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5878 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +80.60% in FY 2022-23
- Contribution to Sub-Ch. 7204: 7.54% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 72044900

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 7204 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7204 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 10.02 | 0.0004% | — | 15.45% | 14,097.58 | 0.3933% | — | 54.92% | −14,087.56 | #4987 |
| FY 2019-20 | 8.54 | 0.0004% | −14.77% | 12.41% | 11,743.89 | 0.3508% | −16.70% | 48.57% | −11,735.35 | #5212 |
| FY 2020-21 | 11.03 | 0.0005% | +29.16% | 16.99% | 9,430.84 | 0.3237% | −19.70% | 44.19% | −9,419.81 | #4941 |
| FY 2021-22 | 4.64 | 0.0001% | −57.93% | 4.93% | 12,066.93 | 0.2640% | +27.95% | 37.30% | −12,062.29 | #6440 |
| FY 2022-23 | 8.38 | 0.0002% | +80.60% | 5.41% | 33,527.08 | 0.5831% | +177.84% | 61.85% | −33,518.70 | #5860 |
| FY 2023-24 | 8.26 | 0.0002% | −1.43% | 7.43% | 33,535.03 | 0.5971% | +0.02% | 64.18% | −33,526.77 | #5973 |
| FY 2024-25 | 9.22 | 0.0003% | +11.62% | 7.54% | 25,902.63 | 0.4263% | −22.76% | 59.80% | −25,893.41 | #5878 |

- CAGR (7-year): exports -1.38%/yr, imports 10.67%/yr (consistently Deficit)

## Key trade insights: HSN Code 72044900 export-import analysis

### Export decline: -1.38% CAGR over 7 years

India's exports under HSN Code 72044900 have declined at a compound annual rate of -1.38% over 7 fiscal years, falling from ₹10.02 Crore in FY 2018-19 to ₹9.22 Crore in FY 2024-25.

### HSN Code 72044900 ranked #5878 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 72044900 ranks #5878 out of 12657 HSN codes by total export value. Within Sub-Chapter 7204, it ranks #5 of 10. By trade surplus, it ranks #12637 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 72044900 exports

The strongest single-year export movement for HSN Code 72044900 was recorded in FY 2022-23, when exports surged by 80.60% over the prior year.

### India records a trade deficit of ₹25,893.41 Crore in HSN Code 72044900 goods

In FY 2024-25, India's imports of ₹25,902.63 Cr exceeded exports of ₹9.22 Cr, resulting in a trade deficit of ₹25,893.41 Crore — ranking #12637 of 12657 by surplus magnitude.

### Import growth of 10.67% CAGR signals rising demand for Other waste and scrap

India's imports under HSN Code 72044900 have grown at 10.67% CAGR, reaching ₹25,902.63 Crore in FY 2024-25.

### HSN Code 72044900 contributes 7.54% of Sub-Chapter 7204 exports — ranked #5

Among the 10 HSN codes under Sub-Chapter 7204, HSN Code 72044900 ranks #5 by export value — accounting for 7.54% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 59.80% share (rank #1).

## Related HSN Codes in Sub-Chapter 7204

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 72042190: Alloy steel waste and scrap](https://busy.in/hsn/hsn-72042190/) | ₹54 Cr |
| #2 | [HSN Code 72044100: Other Iron and Steel Waste & Scrap](https://busy.in/hsn/hsn-72044100/) | ₹28 Cr |
| #3 | [HSN Code 72041000: Waste and scrap of cast iron](https://busy.in/hsn/hsn-72041000/) | ₹19 Cr |
| #4 | [HSN Code 72042990: Waste and scrap of alloy steel](https://busy.in/hsn/hsn-72042990/) | ₹11 Cr |
| #5 | HSN Code 72044900: Other waste and scrap (this hsn code) | ₹9 Cr |
| #6 | [HSN Code 72043000: Waste and Scrap of Tinned Iron or Steel](https://busy.in/hsn/hsn-72043000/) | < ₹1 Crore |
| #7 | [HSN Code 72042110: Stainless Steel Waste & Scrap (Cartridge Type)](https://busy.in/hsn/hsn-72042110/) | < ₹1 Crore |
| #8 | [HSN Code 72045000: Remelting Scrap Ingots](https://busy.in/hsn/hsn-72045000/) | < ₹1 Crore |
| — | [HSN Code 72042910: Other Alloy Steel Waste & Scrap (Cartridge Type)](https://busy.in/hsn/hsn-72042910/) | Nil |
| — | [HSN Code 72042920: High Speed Steel Alloy Waste & Scrap](https://busy.in/hsn/hsn-72042920/) | Nil |