---
title: "HSN Code for Copper Waste and Scrap | HSN 74040022 GST Rate"
description: "Find HSN and GST Rates for 74040022 related to Copper Waste and Scrap with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-74040022/"
---

# HSN Code 74040022: Copper Waste and Scrap

- [Section 15: Guide to HSN Section 15](https://busy.in/hsn/section-15/)
- [Chapter 74: Copper & Similar Articles](https://busy.in/hsn/chapter-74/)
- [Sub-chapter 7404: Copper waste & scrap](https://busy.in/hsn/sub-chapter-7404/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Copper waste and scrap: Of copper alloys : Brass scrap, namely the following : refinery brass scrap covered by ISRI code word Drink; composition of red brass scrap covered by ISRI code word Ebony; red brass composition turnings scrap covered by ISRI code word Enerv; genuine babbit-lined brass bushings scrap covered by ISRI code word Elder; machinery or hard brass solids scrap covered by ISRI code word Engel; machinery or hand brass solids scrap covered by ISRI code word Erin; cocks and faucets scrap covered by ISRI code word Grape; yellow brass scrap covered by ISRI code word Honey; yellow brass castings covered by ISRI code word Ivory; new brass clippings covered by ISRI code word Label; yellow brass primer covered by ISRI code word Lark; brass pipe covered by ISRI code word Melon; yellow brass rod turnings covered by ISRI code word Night;new yellow brass rod ends covered by ISRI code word Noble; yellow brass turnings covered by ISRI code word Nomad; mixed unsweated auto radiators covered by ISRI code word Ocean; a dmiralty brass condenser tubes covered by ISRI code word Pales; aluminium brass condenser tubes covered by ISRI code word Pallu; manganese bronze solids covered ISRI code word 'Parch''; High Grade – Low Lead Bronze/Brass Solids covered by ISRI cover word Éland''; High lead bronze solids and borings covered by ISRI code word 'Élias''; Clean fired 70/30 brass shell cases free of primers and any other foreign material covered by ISRI code word 'Lace''; Clean fired 70/30 brass shell cases containing the brass primers and containing no ther foreign material covered by ISRI code word 'Lady''; Clean fired 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI word ''Lake'; Clean muffled (popped)70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word 'Lamb' | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 74040022 ?

It includes Copper Nickel Scrap (Dandy, Daunt, Delta, Decoy)

### How should mixed supplies be billed when Copper 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 Copper Waste and Scrap; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Copper 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 Copper Waste and Scrap?

Under HSN 74040022, Copper Waste and Scrap attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Copper Waste and Scrap?

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

### Can we claim ITC on inputs used to trade Copper 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 74040022 (FY 2024-25)

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

- Exports: ₹174 Cr (+7.91% YoY) — 0.0047% of India's total exports
- Imports: ₹7,424 Cr (+51.42% YoY) — 0.1222% of India's total imports
- Trade balance: −₹7,250 Cr (Deficit); surplus rank #12581 of 12657 HSN codes
- Share of Sub-Chapter 7404: 13.32% of its exports; import side 36.99%
- Rank within Sub-Chapter 7404: #3 of 9 by export value; import-side #2

### Key metrics

- Export CAGR: 26.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1988 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +92.92% in FY 2021-22
- Contribution to Sub-Ch. 7404: 13.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 74040022

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. 7404 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7404 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 42.47 | 0.0019% | — | 17.09% | 4,078.04 | 0.1138% | — | 62.16% | −4,035.57 | #3116 |
| FY 2019-20 | 29.02 | 0.0013% | −31.67% | 9.39% | 3,904.01 | 0.1166% | −4.27% | 57.05% | −3,874.99 | #3636 |
| FY 2020-21 | 45.04 | 0.0021% | +55.20% | 12.91% | 4,008.99 | 0.1376% | +2.69% | 58.31% | −3,963.95 | #3086 |
| FY 2021-22 | 86.89 | 0.0028% | +92.92% | 9.33% | 6,481.98 | 0.1418% | +61.69% | 54.77% | −6,395.09 | #2607 |
| FY 2022-23 | 90.97 | 0.0025% | +4.70% | 10.00% | 6,599.35 | 0.1148% | +1.81% | 49.90% | −6,508.38 | #2664 |
| FY 2023-24 | 161.39 | 0.0045% | +77.41% | 16.72% | 4,902.65 | 0.0873% | −25.71% | 35.37% | −4,741.26 | #2026 |
| FY 2024-25 | 174.15 | 0.0047% | +7.91% | 13.32% | 7,423.77 | 0.1222% | +51.42% | 36.99% | −7,249.62 | #1988 |

- CAGR (7-year): exports 26.51%/yr, imports 10.50%/yr (consistently Deficit)

## Key trade insights: HSN Code 74040022 export-import analysis

### Consistent export growth: 26.51% CAGR over 7 years

India's exports under HSN Code 74040022 have grown at a compound annual rate of 26.51% over 7 fiscal years, rising from ₹42.47 Crore in FY 2018-19 to ₹174.15 Crore in FY 2024-25.

### HSN Code 74040022 ranked #1988 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 74040022 ranks #1988 out of 12657 HSN codes by total export value. Within Sub-Chapter 7404, it ranks #3 of 9. By trade surplus, it ranks #12581 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 74040022 exports

The strongest single-year export movement for HSN Code 74040022 was recorded in FY 2021-22, when exports surged by 92.92% over the prior year.

### India records a trade deficit of ₹7,249.62 Crore in HSN Code 74040022 goods

In FY 2024-25, India's imports of ₹7,423.77 Cr exceeded exports of ₹174.15 Cr, resulting in a trade deficit of ₹7,249.62 Crore — ranking #12581 of 12657 by surplus magnitude.

### Import growth of 10.50% CAGR signals rising demand for Copper Waste and Scrap

India's imports under HSN Code 74040022 have grown at 10.50% CAGR, reaching ₹7,423.77 Crore in FY 2024-25.

### HSN Code 74040022 contributes 13.32% of Sub-Chapter 7404 exports — ranked #3

Among the 9 HSN codes under Sub-Chapter 7404, HSN Code 74040022 ranks #3 by export value — accounting for 13.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 36.99% share (rank #2).

## Related HSN Codes in Sub-Chapter 7404

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 74040012: Copper wire scrap (ISRI codes)](https://busy.in/hsn/hsn-74040012/) | ₹731 Cr |
| #2 | [HSN Code 74040019: Other Copper Scrap](https://busy.in/hsn/hsn-74040019/) | ₹375 Cr |
| #3 | HSN Code 74040022: Copper Waste and Scrap (this hsn code) | ₹174 Cr |
| #4 | [HSN Code 74040025: Copper Nickel Scrap (Dandy, Daunt, Delta, Decoy)](https://busy.in/hsn/hsn-74040025/) | ₹15 Cr |
| #5 | [HSN Code 74040029: Other Copper Alloy Scrap](https://busy.in/hsn/hsn-74040029/) | ₹11 Cr |
| #6 | [HSN Code 74040011: Empty/Discharged Copper Cartridges](https://busy.in/hsn/hsn-74040011/) | < ₹1 Crore |
| — | [HSN Code 74040021: Empty/Discharged Cartridges (Copper Alloys)](https://busy.in/hsn/hsn-74040021/) | Nil |
| — | [HSN Code 74040023: Mixed New Nickel Silver Clippings Scrap](https://busy.in/hsn/hsn-74040023/) | Nil |
| — | [HSN Code 74040024: High Lead/Manganese Bronze Scrap](https://busy.in/hsn/hsn-74040024/) | Nil |