What products are classified under HSN 81053000 ?
It includes Bismuth content over 99.99%
HSN Code 81053000 represents Waste And Scrap under GST classification. This code helps businesses identify Waste And Scrap correctly for billing, taxation, and trade. With HSN Code 81053000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Waste And Scrap.
HSN Code 81053000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 81 | Other base metals; cermets; articles thereof | 8105 | Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap | Waste and scrap | 9% | 9% | 18% | 0% |
| 81 | Other base metals; cermets; articles thereof | 8105 | Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap | Waste and scrap | 9% | 9% | 18% | 0% |
Waste And Scrap does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders : Cobalt mattes and other intermediate products of cobalt metallurgy | |
| Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders : Cobalt mattes and other intermediate products of cobalt metallurgy | |
| Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders : Cobalt unwrought | |
| Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders : Cobalt unwrought | |
| Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders : Powders | |
| Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders : Powders | |
| Other | |
| Other |
Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders : Cobalt mattes and other intermediate products of cobalt metallurgy
Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders : Cobalt mattes and other intermediate products of cobalt metallurgy
Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders : Cobalt unwrought
Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders : Cobalt unwrought
Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders : Powders
Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders : Powders
Other
Other
It includes Bismuth content over 99.99%
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Waste And Scrap; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.
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.