---
title: "HSN Code for Tin Waste and Scrap | HSN 81059000 GST Rate"
description: "Find HSN and GST Rates for 81059000 related to Tin Waste and Scrap with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-81059000/"
---

# HSN Code 81059000: Tin 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 |
| --- | --- | --- | --- | --- |
| Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 81059000 ?

It includes Waste and scrap of bismuth and alloys

### How much GST applies to Tin Waste and Scrap?

Under HSN 81059000, Tin Waste and Scrap attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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

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

### Can we claim ITC on inputs used to trade Tin 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 81059000 (FY 2024-25)

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

- Exports: ₹10 Cr (−20.53% YoY) — 0.0003% of India's total exports
- Imports: ₹407 Cr (−15.25% YoY) — 0.0067% of India's total imports
- Trade balance: −₹396 Cr (Deficit); surplus rank #11752 of 12657 HSN codes
- Share of Sub-Chapter 8105: 7.14% of its exports; import side 55.65%
- Rank within Sub-Chapter 8105: #3 of 5 by export value; import-side #1

### Key metrics

- Export CAGR: -1.90% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5767 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +52.82% in FY 2021-22
- Contribution to Sub-Ch. 8105: 7.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 81059000

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 | 11.38 | 0.0005% | — | 26.76% | 105.86 | 0.0030% | — | 22.22% | −94.48 | #4845 |
| FY 2019-20 | 9.67 | 0.0004% | −15.03% | 43.87% | 120.77 | 0.0036% | +14.08% | 28.64% | −111.10 | #5054 |
| FY 2020-21 | 8.86 | 0.0004% | −8.38% | 24.32% | 103.62 | 0.0036% | −14.20% | 35.75% | −94.76 | #5238 |
| FY 2021-22 | 13.54 | 0.0004% | +52.82% | 15.12% | 215.68 | 0.0047% | +108.15% | 36.85% | −202.14 | #5090 |
| FY 2022-23 | 10.47 | 0.0003% | −22.67% | 4.72% | 366.66 | 0.0064% | +70.00% | 48.16% | −356.19 | #5575 |
| FY 2023-24 | 12.76 | 0.0004% | +21.87% | 7.20% | 479.69 | 0.0085% | +30.83% | 57.04% | −466.93 | #5398 |
| FY 2024-25 | 10.14 | 0.0003% | −20.53% | 7.14% | 406.56 | 0.0067% | −15.25% | 55.65% | −396.42 | #5767 |

- CAGR (7-year): exports -1.90%/yr, imports 25.14%/yr (consistently Deficit)

## Key trade insights: HSN Code 81059000 export-import analysis

### Export decline: -1.90% CAGR over 7 years

India's exports under HSN Code 81059000 have declined at a compound annual rate of -1.90% over 7 fiscal years, falling from ₹11.38 Crore in FY 2018-19 to ₹10.14 Crore in FY 2024-25.

### HSN Code 81059000 ranked #5767 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 81059000 ranks #5767 out of 12657 HSN codes by total export value. Within Sub-Chapter 8105, it ranks #3 of 5. By trade surplus, it ranks #11752 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 81059000 exports

The strongest single-year export movement for HSN Code 81059000 was recorded in FY 2021-22, when exports surged by 52.82% over the prior year.

### India records a trade deficit of ₹396.42 Crore in HSN Code 81059000 goods

In FY 2024-25, India's imports of ₹406.56 Cr exceeded exports of ₹10.14 Cr, resulting in a trade deficit of ₹396.42 Crore — ranking #11752 of 12657 by surplus magnitude.

### Import growth of 25.14% CAGR signals rising demand for Tin Waste and Scrap

India's imports under HSN Code 81059000 have grown at 25.14% CAGR, reaching ₹406.56 Crore in FY 2024-25.

### HSN Code 81059000 contributes 7.14% of Sub-Chapter 8105 exports — ranked #3

Among the 5 HSN codes under Sub-Chapter 8105, HSN Code 81059000 ranks #3 by export value — accounting for 7.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 55.65% share (rank #1).

## 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](https://busy.in/hsn/hsn-81053000/) | ₹33 Cr |
| #3 | HSN Code 81059000: Tin Waste and Scrap (this hsn code) | ₹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 |