---
title: "HSN Code for Waste And Scrap | HSN 81053000 GST Rate"
description: "Find HSN and GST Rates for 81053000 related to Waste And Scrap with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-81053000/"
---

# HSN Code 81053000: Waste And Scrap

- [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 8105: Cobalt products & scrap](https://busy.in/hsn/sub-chapter-8105/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Waste and scrap | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 81053000 ?

It includes Bismuth content over 99.99%

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

### Any common misclassification issue with 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 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.

### Do e‑way bill and e‑invoice apply for 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.

### Does packaging or labelling change the GST for 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.

## India's trade performance: HSN Code 81053000 (FY 2024-25)

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

- Exports: ₹33 Cr (+13.69% YoY) — 0.0009% of India's total exports
- Imports: ₹2 Cr — 0.0000% of India's total imports
- Trade balance: ₹31 Cr (Surplus); surplus rank #2496 of 12657 HSN codes
- Share of Sub-Chapter 8105: 23.23% of its exports; import side 0.21%
- Rank within Sub-Chapter 8105: #2 of 5 by export value; import-side #5

### Key metrics

- Export CAGR: 70.76% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4195 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +27,600.00% in FY 2021-22
- Contribution to Sub-Ch. 8105: 23.23% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 81053000

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. 8105 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8105 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.33 | 0.0001% | — | 3.13% | < ₹1 Crore | 0.0000% | — | 0.07% | +1.00 | #7350 |
| FY 2019-20 | 2.04 | 0.0001% | +53.38% | 9.26% | Nil | 0.0000% | −100.00% | 0.00% | +2.04 | #6912 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −98.53% | 0.08% | Nil | 0.0000% | — | 0.00% | +0.03 | #9719 |
| FY 2021-22 | 8.31 | 0.0003% | +27,600.00% | 9.28% | < ₹1 Crore | 0.0000% | — | 0.04% | +8.06 | #5721 |
| FY 2022-23 | 39.49 | 0.0011% | +375.21% | 17.82% | < ₹1 Crore | 0.0000% | −32.00% | 0.02% | +39.32 | #3794 |
| FY 2023-24 | 29.00 | 0.0008% | −26.56% | 16.37% | Nil | 0.0000% | −100.00% | 0.00% | +29.00 | #4289 |
| FY 2024-25 | 32.97 | 0.0009% | +13.69% | 23.23% | 1.57 | 0.0000% | — | 0.21% | +31.40 | #4195 |

- CAGR (7-year): exports 70.76%/yr, imports 29.69%/yr (consistently Surplus)

## Key trade insights: HSN Code 81053000 export-import analysis

### Consistent export growth: 70.76% CAGR over 7 years

India's exports under HSN Code 81053000 have grown at a compound annual rate of 70.76% over 7 fiscal years, rising from ₹1.33 Crore in FY 2018-19 to ₹32.97 Crore in FY 2024-25.

### HSN Code 81053000 ranked #4195 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 81053000 ranks #4195 out of 12657 HSN codes by total export value. Within Sub-Chapter 8105, it ranks #2 of 5. By trade surplus, it ranks #2496 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 81053000 exports

The strongest single-year export movement for HSN Code 81053000 was recorded in FY 2021-22, when exports surged by 27,600.00% over the prior year.

### India maintains a trade surplus of ₹31.40 Crore in HSN Code 81053000 goods

In FY 2024-25, India's exports of ₹32.97 Cr exceeded imports of ₹1.57 Cr, resulting in a trade surplus of ₹31.40 Crore — ranking #2496 of 12657 by surplus magnitude.

### Import growth of 29.69% CAGR signals rising demand for Waste And Scrap

India's imports under HSN Code 81053000 have grown at 29.69% CAGR, reaching ₹1.57 Crore in FY 2024-25.

### HSN Code 81053000 contributes 23.23% of Sub-Chapter 8105 exports — ranked #2

Among the 5 HSN codes under Sub-Chapter 8105, HSN Code 81053000 ranks #2 by export value — accounting for 23.23% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.21% share (rank #5).

## Related HSN Codes in Sub-Chapter 8105

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 81052030: Cobalt Powders](https://busy.in/hsn/hsn-81052030/) | ₹89 Cr |
| #2 | HSN Code 81053000: Waste And Scrap (this hsn code) | ₹33 Cr |
| #3 | [HSN Code 81059000: Tin Waste and Scrap](https://busy.in/hsn/hsn-81059000/) | ₹10 Cr |
| #4 | [HSN Code 81052020: Unwrought Cobalt](https://busy.in/hsn/hsn-81052020/) | ₹6 Cr |
| #5 | [HSN Code 81052010: Cobalt Mattes & Intermediate Products](https://busy.in/hsn/hsn-81052010/) | ₹4 Cr |