--- title: "8105 HSN Code | HSN Code for Cobalt products & scrap in India" description: "Know more about 8105 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8105 covering Cobalt products & scrap." canonical: "https://busy.in/hsn/sub-chapter-8105/" --- # HSN Sub-chapter 8105: Cobalt products & scrap Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt 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 | | --- | --- | | 81052010 | [Cobalt Mattes & Intermediate Products](https://busy.in/hsn/hsn-81052010/) | | 81052020 | [Unwrought Cobalt](https://busy.in/hsn/hsn-81052020/) | | 81052030 | [Cobalt Powders](https://busy.in/hsn/hsn-81052030/) | | 81053000 | [Waste And Scrap](https://busy.in/hsn/hsn-81053000/) | | 81059000 | [Tin Waste and Scrap](https://busy.in/hsn/hsn-81059000/) | ## Frequently asked questions ### What products are classified under HSN 8105 It includes Cobalt products & scrap ### Any import/export nuance for Cobalt products & scrap? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### Do spares or accessories of Cobalt products & scrap 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. ### How are warranty replacements of Cobalt products & scrap 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. ### Can reverse charge ever apply to transactions involving Cobalt products & scrap? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Cobalt products & scrap are forward charge. Check the current notifications for any special cases before deciding. ### How should I document Cobalt products & scrap sent for job work? Use a delivery challan for sending Cobalt products & scrap to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### Is the composition scheme suitable if I mainly trade Cobalt products & scrap? 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. ## India's trade performance: HSN Sub-Chapter 8105 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹142 Cr (−19.89% YoY) — 0.0038% of India's total exports - Imports: ₹731 Cr (−13.13% YoY) — 0.0120% of India's total imports - Trade balance: −₹589 Cr (Deficit); surplus rank #887 of 1233 sub-chapters - Share of Chapter 81: 10.98% of its exports; import side 12.72% - Rank within Chapter 81: #3 of 12 by export value; import-side #4 ### Key metrics - Export CAGR: 22.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #774 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +147.48% in FY 2022-23 - Contribution to Ch. 81: 10.98% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 8105 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 | 42.52 | 0.0019% | — | 10.33% | 476.37 | 0.0133% | — | 13.87% | −433.85 | #859 | | FY 2019-20 | 22.04 | 0.0010% | −48.17% | 6.17% | 421.70 | 0.0126% | −11.48% | 13.92% | −399.66 | #932 | | FY 2020-21 | 36.43 | 0.0017% | +65.29% | 10.32% | 289.87 | 0.0099% | −31.26% | 11.57% | −253.44 | #877 | | FY 2021-22 | 89.55 | 0.0029% | +145.81% | 11.05% | 585.26 | 0.0128% | +101.90% | 12.39% | −495.71 | #802 | | FY 2022-23 | 221.62 | 0.0061% | +147.48% | 22.21% | 761.29 | 0.0132% | +30.08% | 13.74% | −539.67 | #667 | | FY 2023-24 | 177.19 | 0.0049% | −20.05% | 21.12% | 840.92 | 0.0150% | +10.46% | 15.26% | −663.73 | #714 | | FY 2024-25 | 141.94 | 0.0038% | −19.89% | 10.98% | 730.54 | 0.0120% | −13.13% | 12.72% | −588.60 | #774 | - CAGR (7-year): exports 22.25%/yr, imports 7.39%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 8105 export-import analysis ### Consistent export growth: 22.25% CAGR over 7 years India's exports under HSN Sub-Chapter 8105 have grown at a compound annual rate of 22.25% over 7 fiscal years, rising from ₹42.52 Crore in FY 2018-19 to ₹141.94 Crore in FY 2024-25. ### HSN Sub-Chapter 8105 ranked #774 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 8105 ranks #774 out of 1233 sub-chapters by total export value. Within Chapter 81, it ranks #3 of 12. By trade surplus, it ranks #887 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 8105 exports The strongest single-year export movement for HSN Sub-Chapter 8105 was recorded in FY 2022-23, when exports surged by 147.48% over the prior year. ### India records a trade deficit of ₹588.60 Crore in HSN Sub-Chapter 8105 goods In FY 2024-25, India's imports of ₹730.54 Cr exceeded exports of ₹141.94 Cr, resulting in a trade deficit of ₹588.60 Crore — ranking #887 of 1233 by surplus magnitude. ### Import growth of 7.39% CAGR signals stable import dependency for Cobalt products & scrap India's imports under HSN Sub-Chapter 8105 have grown at 7.39% CAGR, reaching ₹730.54 Crore in FY 2024-25. ### HSN Sub-Chapter 8105 contributes 10.98% of Chapter 81 exports — ranked #3 Among the 12 sub-chapters under Chapter 81, HSN Sub-Chapter 8105 ranks #3 by export value — accounting for 10.98% of the chapter's total exports in FY 2024-25. On the import side, it holds 12.72% share (rank #4). ## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-8104/) | ₹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/) | | 8104 | [Magnesium articles](https://busy.in/hsn/sub-chapter-8104/) | | 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/) |