What products are classified under HSN 81061090 ?
It includes Waste And Scrap
HSN Code 81061090 represents Bismuth content over 99.99% under GST classification. This code helps businesses identify Bismuth content over 99.99% correctly for billing, taxation, and trade. With HSN Code 81061090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Bismuth content over 99.99%.
HSN Code 81061090 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 | 8106 | Bismuth and articles thereof, including waste and scrap | Containing more than 99.99 % of bismuth, by weight: Other | 9% | 9% | 18% | 0% |
| 81 | Other base metals; cermets; articles thereof | 8106 | Bismuth and articles thereof, including waste and scrap | Containing more than 99.99 % of bismuth, by weight: Other | 9% | 9% | 18% | 0% |
Bismuth content over 99.99% does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Bismuth and articles thereof, including waste and scrap - bismuth and articles thereof, including waste and scrap:bismuth, unwrought | |
| Bismuth and articles thereof, including waste and scrap - bismuth and articles thereof, including waste and scrap:waste and scrap of bismuth and bismuth alloys | |
| Bismuth and articles thereof, including waste and scrap - bismuth and articles thereof, including waste and scrap:bismuth, wrought | |
| Bismuth and articles thereof, including waste and scrap - bismuth and articles thereof, including waste and scrap:other | |
| Containing more than 99.99 % of bismuth, by weight: Bismuth, unwrought | |
| Containing more than 99.99 % of bismuth, by weight: Bismuth, unwrought | |
| Containing more than 99.99 % of bismuth, by weight: Articles of bismuth | |
| Containing more than 99.99 % of bismuth, by weight: Articles of bismuth | |
| Other: Waste and scrap of bismuth and bismuth alloys | |
| Other: Waste and scrap of bismuth and bismuth alloys | |
| Other: Other | |
| Other: Other |
Bismuth and articles thereof, including waste and scrap - bismuth and articles thereof, including waste and scrap:bismuth, unwrought
Bismuth and articles thereof, including waste and scrap - bismuth and articles thereof, including waste and scrap:waste and scrap of bismuth and bismuth alloys
Bismuth and articles thereof, including waste and scrap - bismuth and articles thereof, including waste and scrap:bismuth, wrought
Bismuth and articles thereof, including waste and scrap - bismuth and articles thereof, including waste and scrap:other
Containing more than 99.99 % of bismuth, by weight: Bismuth, unwrought
Containing more than 99.99 % of bismuth, by weight: Bismuth, unwrought
Containing more than 99.99 % of bismuth, by weight: Articles of bismuth
Containing more than 99.99 % of bismuth, by weight: Articles of bismuth
Other: Waste and scrap of bismuth and bismuth alloys
Other: Waste and scrap of bismuth and bismuth alloys
Other: Other
Other: Other
It includes 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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Bismuth content over 99.99%; Nil for exempt items if applicable).
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.
Under HSN 81061090, Bismuth content over 99.99% attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.