--- title: "HSN Code for Other Precious Metals Waste and Scrap | HSN 81099900 GST Rate" description: "Find HSN and GST Rates for 81099900 related to Other Precious Metals Waste and Scrap with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-81099900/" --- # HSN Code 81099900: Other Precious Metals Waste and Scrap - [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 | | --- | --- | --- | --- | --- | | Other: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 81099900 ? It includes Nickel Waste and Scrap ### Do e‑way bill and e‑invoice apply for Other Precious Metals 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. ### How should mixed supplies be billed when Other Precious Metals 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 Other Precious Metals Waste and Scrap; Nil for exempt items if applicable). ### Any common misclassification issue with Other Precious Metals 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. ### Can we claim ITC on inputs used to trade Other Precious Metals 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. ### How much GST applies to Other Precious Metals Waste and Scrap? Under HSN 81099900, Other Precious Metals Waste and Scrap attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 81099900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−34.43% YoY) — 0.0000% of India's total exports - Imports: ₹8 Cr (+29.12% YoY) — 0.0001% of India's total imports - Trade balance: −₹7 Cr (Deficit); surplus rank #8841 of 12657 HSN codes - Share of Sub-Chapter 8109: 63.83% of its exports; import side 65.52% - Rank within Sub-Chapter 8109: #1 of 9 by export value; import-side #1 ### Key metrics - National export rank: #8087 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +5.17% in FY 2023-24 - Contribution to Sub-Ch. 8109: 63.83% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 81099900 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. 8109 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8109 | 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 | 1.74 | 0.0000% | — | 83.65% | 12.99 | 0.0002% | — | 92.13% | −11.25 | #7579 | | FY 2023-24 | 1.83 | 0.0001% | +5.17% | 67.78% | 6.49 | 0.0001% | −50.04% | 68.68% | −4.66 | #7658 | | FY 2024-25 | 1.20 | 0.0000% | −34.43% | 63.83% | 8.38 | 0.0001% | +29.12% | 65.52% | −7.18 | #8087 | ## Key trade insights: HSN Code 81099900 export-import analysis ### Export snapshot for HSN Code 81099900 India exported ₹1.20 Crore worth of Other Precious Metals Waste and Scrap in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 81099900 ranked #8087 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 81099900 ranks #8087 out of 12657 HSN codes by total export value. Within Sub-Chapter 8109, it ranks #1 of 9. By trade surplus, it ranks #8841 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 81099900 exports The strongest single-year export movement for HSN Code 81099900 was recorded in FY 2023-24, when exports surged by 5.17% over the prior year. ### India records a trade deficit of ₹7.18 Crore in HSN Code 81099900 goods In FY 2024-25, India's imports of ₹8.38 Cr exceeded exports of ₹1.20 Cr, resulting in a trade deficit of ₹7.18 Crore — ranking #8841 of 12657 by surplus magnitude. ### HSN Code 81099900 contributes 63.83% of Sub-Chapter 8109 exports — ranked #1 Among the 9 HSN codes under Sub-Chapter 8109, HSN Code 81099900 ranks #1 by export value — accounting for 63.83% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 65.52% share (rank #1). ## Related HSN Codes in Sub-Chapter 8109 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 81099900: Other Precious Metals Waste and Scrap (this hsn code) | ₹1 Cr | | #2 | [HSN Code 81099100: Hafnium-Zirconium Alloys: Containing <1 Part Hafnium per 500 Zirconium](https://busy.in/hsn/hsn-81099100/) | < ₹1 Crore | | #3 | [HSN Code 81092100: Zirconium (Low Hafnium)](https://busy.in/hsn/hsn-81092100/) | < ₹1 Crore | | #4 | [HSN Code 81092900: Unwrought Zirconium; Powders\| Other](https://busy.in/hsn/hsn-81092900/) | < ₹1 Crore | | — | [HSN Code 81092000: Zirconium Waste/Scrap](https://busy.in/hsn/hsn-81092000/) | Nil | | — | [HSN Code 81093000: Other Zirconium Articles](https://busy.in/hsn/hsn-81093000/) | Nil | | — | [HSN Code 81093900: Waste And Scrap\| Other](https://busy.in/hsn/hsn-81093900/) | Nil | | — | [HSN Code 81099000: Unwrought Germanium](https://busy.in/hsn/hsn-81099000/) | Nil | | — | [HSN Code 81093100: Zirconium Waste/Scrap (<1/500 Hafnium)](https://busy.in/hsn/hsn-81093100/) | — |