HSN Code 81099000: Unwrought Germanium

HSN Code 81099000 represents Unwrought Germanium under GST classification. This code helps businesses identify Unwrought Germanium correctly for billing, taxation, and trade. With HSN Code 81099000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Unwrought Germanium.

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Description of Goods for HSN Code 81099000

HSN Code 81099000 relates to the following description.

Description of Goods

Zirconium and articles thereof, including waste and scrap other

Chapter

81 - Other base metals; cermets; articles thereof

Sub Chapter

8109 - Zirconium and articles thereof, including waste and scrap

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 81099000 not include?

Unwrought Germanium does not include products with the following descriptions.

Zirconium and articles thereof, including waste and scrap unwrought zirconium; powders

Unwrought zirconium; powders: Containing less than 1 part hafnium to 500 parts zirconium by weight

Waste and scrap: Containing less than 1 part hafnium to 500 parts zirconium by weight

Other: Containing less than 1 part hafnium to 500 parts zirconium by weight

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Frequently Asked Questions

Clear answers to common queries about HSN Code 81099000 and GST compliance.

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).

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.