--- title: "HSN Code for Waste and scrap : Other | HSN 81042090 GST Rate" description: "Find HSN and GST Rates for 81042090 related to Waste and scrap : Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-81042090/" --- # HSN Code 81042090: Waste and scrap : Other - [Section 15: Guide to HSN Section 15](https://busy.in/hsn/section-15/) - [Chapter 81: Other Base Metals, Cermets, etc](https://busy.in/hsn/chapter-81/) - [Sub-chapter 8104: Magnesium articles](https://busy.in/hsn/sub-chapter-8104/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Waste and scrap : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 81042090 ? It includes Other | Flakes ### How much GST applies to Waste and scrap : Other? Under HSN 81042090, Waste and scrap : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Waste and scrap : Other 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 : Other; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Waste and scrap : Other? 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 : Other? 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. ### Any common misclassification issue with Waste and scrap : Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 81042090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹7 Cr (−56.62% YoY) — 0.0002% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹7 Cr (Surplus); surplus rank #3547 of 12657 HSN codes - Share of Sub-Chapter 8104: 7.93% of its exports; import side 0.00% - Rank within Sub-Chapter 8104: #5 of 10 by export value ### Key metrics - Export CAGR: 42.04% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6229 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,366.67% in FY 2021-22 - Contribution to Sub-Ch. 8104: 7.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 81042090 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. 8104 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8104 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 7.28% | Nil | 0.0000% | — | 0.00% | +0.85 | #7756 | | FY 2019-20 | 2.81 | 0.0001% | +230.59% | 9.54% | Nil | 0.0000% | — | 0.00% | +2.81 | #6552 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −77.58% | 4.38% | Nil | 0.0000% | — | 0.00% | +0.63 | #8056 | | FY 2021-22 | 15.54 | 0.0005% | +2,366.67% | 11.82% | Nil | 0.0000% | — | 0.00% | +15.54 | #4930 | | FY 2022-23 | 15.54 | 0.0004% | 0.00% | 11.10% | Nil | 0.0000% | — | 0.00% | +15.54 | #5018 | | FY 2023-24 | 16.09 | 0.0004% | +3.54% | 23.64% | Nil | 0.0000% | — | 0.00% | +16.09 | #5075 | | FY 2024-25 | 6.98 | 0.0002% | −56.62% | 7.93% | Nil | 0.0000% | — | 0.00% | +6.98 | #6229 | - CAGR (7-year): exports 42.04%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 81042090 export-import analysis ### Consistent export growth: 42.04% CAGR over 7 years India's exports under HSN Code 81042090 have grown at a compound annual rate of 42.04% over 7 fiscal years, rising from ₹0.85 Crore in FY 2018-19 to ₹6.98 Crore in FY 2024-25. ### HSN Code 81042090 ranked #6229 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 81042090 ranks #6229 out of 12657 HSN codes by total export value. Within Sub-Chapter 8104, it ranks #5 of 10. By trade surplus, it ranks #3547 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 81042090 exports The strongest single-year export movement for HSN Code 81042090 was recorded in FY 2021-22, when exports surged by 2,366.67% over the prior year. ### India maintains a trade surplus of ₹6.98 Crore in HSN Code 81042090 goods In FY 2024-25, India's exports of ₹6.98 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹6.98 Crore — ranking #3547 of 12657 by surplus magnitude. ### HSN Code 81042090 contributes 7.93% of Sub-Chapter 8104 exports — ranked #5 Among the 10 HSN codes under Sub-Chapter 8104, HSN Code 81042090 ranks #5 by export value — accounting for 7.93% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 8104 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 81049090: Other : Other](https://busy.in/hsn/hsn-81049090/) | ₹30 Cr | | #2 | [HSN Code 81042010: Magnesium Scrap\| Wafer, Walnut, Wine, Etc.](https://busy.in/hsn/hsn-81042010/) | ₹27 Cr | | #3 | [HSN Code 81041100: Unwrought magnesium : Containing at least 99.8% by weight of magnesium](https://busy.in/hsn/hsn-81041100/) | ₹10 Cr | | #4 | [HSN Code 81043020: Steel Raspings, Turnings & Granules: Graded by Size, Powders](https://busy.in/hsn/hsn-81043020/) | ₹9 Cr | | #5 | HSN Code 81042090: Waste and scrap : Other (this hsn code) | ₹7 Cr | | #6 | [HSN Code 81041900: Unwrought Magnesium \| Other](https://busy.in/hsn/hsn-81041900/) | ₹4 Cr | | #7 | [HSN Code 81049010: Magnesium base alloys](https://busy.in/hsn/hsn-81049010/) | < ₹1 Crore | | #8 | [HSN Code 81043010: Graded Raspings/Turnings/Granules](https://busy.in/hsn/hsn-81043010/) | < ₹1 Crore | | #9 | [HSN Code 81049030: Other : Wire](https://busy.in/hsn/hsn-81049030/) | < ₹1 Crore | | — | [HSN Code 81049020: Other \| Flakes](https://busy.in/hsn/hsn-81049020/) | Nil |