HSN Code 81059000: Tin Waste and Scrap

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 or export of Tin Waste and Scrap.

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Description of Goods for HSN Code 81059000

HSN Code 81059000 relates to the following description.

Description of Goods

Other

Chapter

81 - Other base metals; cermets; articles thereof

Sub Chapter

8105 - Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 81059000 not include?

Tin Waste and Scrap does not include products with the following descriptions.

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 : Powders

India’s Trade Performance — HSN Code 81059000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹10 Cr

−20.53% vs FY 2023-24

0.0003% of India’s total exports

India’s Imports

FY 2024-25

₹407 Cr

−15.25% vs FY 2023-24

0.0067% of India’s total imports

Trade Balance

FY 2024-25

−₹396 Cr

Trade Deficit

Surplus rank #11752 of 12657 HSN codes

% of Sub-Chapter 8105

FY 2024-25

7.14%

Share of Sub-Chapter 8105’s total exports in FY 2024-25

Import side: 55.65% of Sub-Chapter 8105’s imports

Rank Within Sub-Chapter 8105

FY 2024-25

#3 of 5

Position by export value among HSN codes in Sub-Chapter 8105

Import-side rank: #1 of 5

At a glance

−1.90%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#5767

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+52.82%

Peak Growth Year

FY 2021-22 · strongest single-year move

7.14%

Contribution to Sub-Ch. 8105

Share of Sub-Chapter 8105 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4845

Balance

−94.48

Exports

11.38 ₹ Cr

0.0005% share

YoY

26.76% of Sub-Ch. 8105

Imports

105.86 ₹ Cr

0.0030% share

YoY

22.22% of Sub-Ch. 8105

FY 2019-20 Exp. Rank #5054

Balance

−111.10

Exports

9.67 ₹ Cr

0.0004% share

−15.03% YoY

43.87% of Sub-Ch. 8105

Imports

120.77 ₹ Cr

0.0036% share

+14.08% YoY

28.64% of Sub-Ch. 8105

FY 2020-21 Exp. Rank #5238

Balance

−94.76

Exports

8.86 ₹ Cr

0.0004% share

−8.38% YoY

24.32% of Sub-Ch. 8105

Imports

103.62 ₹ Cr

0.0036% share

−14.20% YoY

35.75% of Sub-Ch. 8105

FY 2021-22 Exp. Rank #5090

Balance

−202.14

Exports

13.54 ₹ Cr

0.0004% share

+52.82% YoY

15.12% of Sub-Ch. 8105

Imports

215.68 ₹ Cr

0.0047% share

+108.15% YoY

36.85% of Sub-Ch. 8105

FY 2022-23 Exp. Rank #5575

Balance

−356.19

Exports

10.47 ₹ Cr

0.0003% share

−22.67% YoY

4.72% of Sub-Ch. 8105

Imports

366.66 ₹ Cr

0.0064% share

+70.00% YoY

48.16% of Sub-Ch. 8105

FY 2023-24 Exp. Rank #5398

Balance

−466.93

Exports

12.76 ₹ Cr

0.0004% share

+21.87% YoY

7.20% of Sub-Ch. 8105

Imports

479.69 ₹ Cr

0.0085% share

+30.83% YoY

57.04% of Sub-Ch. 8105

FY 2024-25 Exp. Rank #5767

Balance

−396.42

Exports

10.14 ₹ Cr

0.0003% share

−20.53% YoY

7.14% of Sub-Ch. 8105

Imports

406.56 ₹ Cr

0.0067% share

−15.25% YoY

55.65% of Sub-Ch. 8105

CAGR · 7-Year

Exports

−1.90% /yr

Imports

25.14% /yr

Consistently Deficit
Sub-Chapter 8105 total

reference, FY 2024-25

Export

₹141.94 Cr

Import

₹730.54 Cr

Trade Balance

−588.60

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 81059000 and GST compliance.

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.

Important Disclaimer

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.