--- title: "8104 HSN Code | HSN Code for Magnesium articles in India" description: "Know more about 8104 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8104 covering Magnesium articles." canonical: "https://busy.in/hsn/sub-chapter-8104/" --- # HSN Sub-chapter 8104: Magnesium articles Magnesium and articles thereof, including waste and scrap Part of [Chapter 81: Other Base Metals, Cermets, etc](https://busy.in/hsn/chapter-81/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 81041100 | [Unwrought magnesium : Containing at least 99.8% by weight of magnesium](https://busy.in/hsn/hsn-81041100/) | | 81041900 | [Unwrought Magnesium \| Other](https://busy.in/hsn/hsn-81041900/) | | 81042010 | [Magnesium Scrap\| Wafer, Walnut, Wine, Etc.](https://busy.in/hsn/hsn-81042010/) | | 81042090 | [Waste and scrap : Other](https://busy.in/hsn/hsn-81042090/) | | 81043010 | [Graded Raspings/Turnings/Granules](https://busy.in/hsn/hsn-81043010/) | | 81043020 | [Steel Raspings, Turnings & Granules: Graded by Size, Powders](https://busy.in/hsn/hsn-81043020/) | | 81049010 | [Magnesium base alloys](https://busy.in/hsn/hsn-81049010/) | | 81049020 | [Other \| Flakes](https://busy.in/hsn/hsn-81049020/) | | 81049030 | [Other : Wire](https://busy.in/hsn/hsn-81049030/) | | 81049090 | [Other : Other](https://busy.in/hsn/hsn-81049090/) | ## Frequently asked questions ### What products are classified under HSN 8104 It includes Magnesium articles ### Is the composition scheme suitable if I mainly trade Magnesium articles? The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in. ### How are warranty replacements of Magnesium articles handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### Does packaging or branding change how GST applies to Magnesium articles? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Magnesium articles is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ### Do spares or accessories of Magnesium articles follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### Does MRP, weight or pack size change GST treatment for Magnesium articles? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ## India's trade performance: HSN Sub-Chapter 8104 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹88 Cr (+29.32% YoY) — 0.0024% of India's total exports - Imports: ₹903 Cr (−5.98% YoY) — 0.0148% of India's total imports - Trade balance: −₹815 Cr (Deficit); surplus rank #934 of 1233 sub-chapters - Share of Chapter 81: 6.81% of its exports; import side 15.73% - Rank within Chapter 81: #5 of 12 by export value; import-side #3 ### Key metrics - Export CAGR: 40.04% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #840 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +814.54% in FY 2021-22 - Contribution to Ch. 81: 6.81% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 8104 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 Ch. 81 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 81 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 11.67 | 0.0005% | — | 2.84% | 514.17 | 0.0143% | — | 14.97% | −502.50 | #995 | | FY 2019-20 | 29.44 | 0.0013% | +152.27% | 8.24% | 450.86 | 0.0134% | −12.31% | 14.88% | −421.42 | #904 | | FY 2020-21 | 14.37 | 0.0007% | −51.19% | 4.07% | 460.42 | 0.0158% | +2.12% | 18.37% | −446.05 | #971 | | FY 2021-22 | 131.42 | 0.0042% | +814.54% | 16.22% | 1,044.22 | 0.0228% | +126.80% | 22.10% | −912.80 | #735 | | FY 2022-23 | 140.06 | 0.0039% | +6.57% | 14.03% | 1,269.11 | 0.0221% | +21.54% | 22.91% | −1,129.05 | #752 | | FY 2023-24 | 68.07 | 0.0019% | −51.40% | 8.11% | 960.77 | 0.0171% | −24.30% | 17.44% | −892.70 | #862 | | FY 2024-25 | 88.03 | 0.0024% | +29.32% | 6.81% | 903.34 | 0.0148% | −5.98% | 15.73% | −815.31 | #840 | - CAGR (7-year): exports 40.04%/yr, imports 9.85%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 8104 export-import analysis ### Consistent export growth: 40.04% CAGR over 7 years India's exports under HSN Sub-Chapter 8104 have grown at a compound annual rate of 40.04% over 7 fiscal years, rising from ₹11.67 Crore in FY 2018-19 to ₹88.03 Crore in FY 2024-25. ### HSN Sub-Chapter 8104 ranked #840 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 8104 ranks #840 out of 1233 sub-chapters by total export value. Within Chapter 81, it ranks #5 of 12. By trade surplus, it ranks #934 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8104 exports The strongest single-year export movement for HSN Sub-Chapter 8104 was recorded in FY 2021-22, when exports surged by 814.54% over the prior year. ### India records a trade deficit of ₹815.31 Crore in HSN Sub-Chapter 8104 goods In FY 2024-25, India's imports of ₹903.34 Cr exceeded exports of ₹88.03 Cr, resulting in a trade deficit of ₹815.31 Crore — ranking #934 of 1233 by surplus magnitude. ### Import growth of 9.85% CAGR signals stable import dependency for Magnesium articles India's imports under HSN Sub-Chapter 8104 have grown at 9.85% CAGR, reaching ₹903.34 Crore in FY 2024-25. ### HSN Sub-Chapter 8104 contributes 6.81% of Chapter 81 exports — ranked #5 Among the 12 sub-chapters under Chapter 81, HSN Sub-Chapter 8104 ranks #5 by export value — accounting for 6.81% of the chapter's total exports in FY 2024-25. On the import side, it holds 15.73% share (rank #3). ## Related Sub-Chapters in Chapter 81 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 8101: Tungsten articles](https://busy.in/hsn/sub-chapter-8101/) | ₹398 Cr | | #2 | [HSN Sub-Chapter 8110: Antimony articles](https://busy.in/hsn/sub-chapter-8110/) | ₹349 Cr | | #3 | [HSN Sub-Chapter 8105: Cobalt products & scrap](https://busy.in/hsn/sub-chapter-8105/) | ₹142 Cr | | #4 | [HSN Sub-Chapter 8102: Molybdenum articles](https://busy.in/hsn/sub-chapter-8102/) | ₹115 Cr | | #5 | HSN Sub-Chapter 8104: Magnesium articles (this hsn sub-chapter) | ₹88 Cr | | #6 | [HSN Sub-Chapter 8108: Titanium articles](https://busy.in/hsn/sub-chapter-8108/) | ₹85 Cr | | #7 | [HSN Sub-Chapter 8111: Manganese articles](https://busy.in/hsn/sub-chapter-8111/) | ₹53 Cr | | #8 | [HSN Sub-Chapter 8112: Beryllium & Metal Articles](https://busy.in/hsn/sub-chapter-8112/) | ₹47 Cr | | #9 | [HSN Sub-Chapter 8103: Tantalum articles](https://busy.in/hsn/sub-chapter-8103/) | ₹11 Cr | | #10 | [HSN Sub-Chapter 8113: Cermets](https://busy.in/hsn/sub-chapter-8113/) | ₹4 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 8101 | [Tungsten articles](https://busy.in/hsn/sub-chapter-8101/) | | 8102 | [Molybdenum articles](https://busy.in/hsn/sub-chapter-8102/) | | 8103 | [Tantalum articles](https://busy.in/hsn/sub-chapter-8103/) | | 8105 | [Cobalt products & scrap](https://busy.in/hsn/sub-chapter-8105/) | | 8106 | [Iron sections and shapes](https://busy.in/hsn/sub-chapter-8106/) | | 8108 | [Titanium articles](https://busy.in/hsn/sub-chapter-8108/) | | 8109 | [Zirconium articles](https://busy.in/hsn/sub-chapter-8109/) | | 8110 | [Antimony articles](https://busy.in/hsn/sub-chapter-8110/) | | 8111 | [Manganese articles](https://busy.in/hsn/sub-chapter-8111/) | | 8112 | [Beryllium & Metal Articles](https://busy.in/hsn/sub-chapter-8112/) | | 8113 | [Cermets](https://busy.in/hsn/sub-chapter-8113/) |