What products are classified under HSN 81059000 ?
It includes Waste and scrap of bismuth and alloys
HSN Code 81059000 represents Tin Waste and Scrap under GST classification. This code helps businesses identify Tin Waste and Scrap correctly for billing, taxation, and trade. With HSN Code 81059000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tin Waste and Scrap.
HSN Code 81059000 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 | Other | 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 | Other | 9% | 9% | 18% | 0% |
Tin 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 | |
| Waste and scrap | |
| Waste and scrap |
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
Waste and scrap
Waste and scrap
It includes Waste and scrap of bismuth and alloys
Under HSN 81059000, Tin Waste and Scrap attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tin Waste and Scrap; Nil for exempt items if applicable).
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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.