--- title: "HSN Code for Bismuth content over 99.99% | HSN 81061090 GST Rate" description: "Find HSN and GST Rates for 81061090 related to Bismuth content over 99.99% with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-81061090/" --- # HSN Code 81061090: Bismuth content over 99.99% - [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 8106: Iron sections and shapes](https://busy.in/hsn/sub-chapter-8106/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Containing more than 99.99 % of bismuth, by weight: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 81061090 ? It includes Waste And Scrap ### Any common misclassification issue with Bismuth content over 99.99%? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Bismuth content over 99.99%? 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. ### Can we claim ITC on inputs used to trade Bismuth content over 99.99%? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Bismuth content over 99.99% is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for Bismuth content over 99.99%? 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. ### How much GST applies to Bismuth content over 99.99%? Under HSN 81061090, Bismuth content over 99.99% attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 81061090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+37.50% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+100.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7525 of 12657 HSN codes - Share of Sub-Chapter 8106: 40.74% of its exports; import side 0.77% - Rank within Sub-Chapter 8106: #2 of 9 by export value; import-side #3 ### Key metrics - National export rank: #9705 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +37.50% in FY 2024-25 - Contribution to Sub-Ch. 8106: 40.74% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 81061090 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. 8106 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8106 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 14.58% | < ₹1 Crore | 0.0000% | — | 1.68% | −0.31 | #9481 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −42.86% | 61.54% | < ₹1 Crore | 0.0000% | −60.00% | 0.68% | −0.10 | #9881 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +37.50% | 40.74% | < ₹1 Crore | 0.0000% | +100.00% | 0.77% | −0.25 | #9705 | ## Key trade insights: HSN Code 81061090 export-import analysis ### Export snapshot for HSN Code 81061090 India exported ₹0.11 Crore worth of Bismuth content over 99.99% in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 81061090 ranked #9705 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 81061090 ranks #9705 out of 12657 HSN codes by total export value. Within Sub-Chapter 8106, it ranks #2 of 9. By trade surplus, it ranks #7525 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 81061090 exports The strongest single-year export movement for HSN Code 81061090 was recorded in FY 2024-25, when exports surged by 37.50% over the prior year. ### India records a trade deficit of ₹0.25 Crore in HSN Code 81061090 goods In FY 2024-25, India's imports of ₹0.36 Cr exceeded exports of ₹0.11 Cr, resulting in a trade deficit of ₹0.25 Crore — ranking #7525 of 12657 by surplus magnitude. ### HSN Code 81061090 contributes 40.74% of Sub-Chapter 8106 exports — ranked #2 Among the 9 HSN codes under Sub-Chapter 8106, HSN Code 81061090 ranks #2 by export value — accounting for 40.74% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.77% share (rank #3). ## Related HSN Codes in Sub-Chapter 8106 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 81061020: Bismuth Articles (>99.99% Purity)](https://busy.in/hsn/hsn-81061020/) | < ₹1 Crore | | #2 | HSN Code 81061090: Bismuth content over 99.99% (this hsn code) | < ₹1 Crore | | #3 | [HSN Code 81069090: Bismuth and Articles Thereof \| Other](https://busy.in/hsn/hsn-81069090/) | < ₹1 Crore | | — | [HSN Code 81060010: Bismuth/Bismuth Alloy Waste/Scrap](https://busy.in/hsn/hsn-81060010/) | Nil | | — | [HSN Code 81060020: Wrought Bismuth](https://busy.in/hsn/hsn-81060020/) | Nil | | — | [HSN Code 81060030: Other Bismuth Articles](https://busy.in/hsn/hsn-81060030/) | Nil | | — | [HSN Code 81060090: Unwrought Zirconium/Powders](https://busy.in/hsn/hsn-81060090/) | Nil | | — | [HSN Code 81061010: Unwrought Bismuth (>99.99% Purity)](https://busy.in/hsn/hsn-81061010/) | Nil | | — | [HSN Code 81069010: Waste and scrap of bismuth and alloys](https://busy.in/hsn/hsn-81069010/) | Nil |