---
title: "HSN Code for Unwrought Germanium | HSN 81099000 GST Rate"
description: "Find HSN and GST Rates for 81099000 related to Unwrought Germanium with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-81099000/"
---

# HSN Code 81099000: Unwrought Germanium

- [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 8109: Zirconium articles](https://busy.in/hsn/sub-chapter-8109/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Zirconium and articles thereof, including waste and scrap other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 81099000 ?

It includes Chemical Storage Tanks (>0.1 M³≥)

### Can we claim ITC on inputs used to trade Unwrought Germanium?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Unwrought Germanium?

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.

### Does packaging or labelling change the GST for Unwrought Germanium?

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.

### Any common misclassification issue with Unwrought Germanium?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Unwrought Germanium is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Unwrought Germanium; Nil for exempt items if applicable).