Mixed Metal Scrap HSN Code
GST rates and HSN code for Mixed Metal Scrap.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Services | Metal Waste And Scrap Recovery (Recycling) Services, On A Fee Or Contract Basis | 998941 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 13/10/2017 22/08/2017 | – |
| Non-Metal Waste And Scrap Recovery (Recycling) Services, On A Fee Or Contract Basis | 998942 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 13/10/2017 22/08/2017 | – | |
| Miscellaneous chemical products | Prepared Binders For Foundry Moulds Or Cores; Chemical Products And Preparations Of The Chemical Or Allied Industries (Including Those Consisting Of Mixtures Of Natural Products), Not Elsewhere Specified Or Included : Non-Agglomerated Metal Carbides Mixed | 38243000 | 18% | – | 01/07/2017 | – |
| Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious <strong>metal</strong>, and articles thereof; imitation jewelry; coin | Waste And Scrap Of Precious Metal Or Of Metal Clad With Precious Metal; Other Waste And Scrap Containing Precious Metal Or Precious Metal Compounds, Of A Kind Used Principally For The Recovery Of Precious Metal – Ash Containing Precious Metal Or Precious | 71123000 | 3% | – | 01/07/2017 | – |
| Waste And Scrap Of Precious Metal Or Of Metal Clad With Precious Metal; Other Waste And Scrap Containing Precious Metal Or Precious Metal Compounds, Of A Kind Used Principally For The Recovery Of Precious Metal – Other : Other: Other | 71129990 | 3% | – | 01/07/2017 | – | |
| Waste And Scrap Of Precious Metal Or Of Metal Clad With Precious Metal; Other Waste And Scrap Containing Precious Metal Or Precious Metal Compounds, Of A Kind Used Principally For The Recovery Of Precious Metal – Other : Other: Sweepings Containing Gold O | 71129920 | 3% | – | 01/07/2017 | – | |
| Waste And Scrap Of Precious Metal Or Of Metal Clad With Precious Metal; Other Waste And Scrap Containing Precious Metal Or Precious Metal Compounds, Of A Kind Used Principally For The Recovery Of Precious Metal | 7112 | 3% | – | 01/07/2017 | – | |
| Waste And Scrap Of Precious Metal Or Of Metal Clad With Precious Metal; Other Waste And Scrap Containing Precious Metal Or Precious Metal Compounds, Of A Kind Used Principally For The Recovery Of Precious Metal – Other : Of Platinum, Including Metal Clad | 71129200 | 3% | – | 01/07/2017 | – | |
| Waste And Scrap Of Precious Metal Or Of Metal Clad With Precious Metal; Other Waste And Scrap Containing Precious Metal Or Precious Metal Compounds, Of A Kind Used Principally For The Recovery Of Precious Metal – Other : Of Gold, Including Metal Clad With | 71129100 | 3% | – | 01/07/2017 | – | |
| Waste And Scrap Of Precious Metal Or Of Metal Clad With Precious Metal; Other Waste And Scrap Containing Precious Metal Or Precious Metal Compounds, Of A Kind Used Principally For The Recovery Of Precious Metal – Other : Other: Of Silver, Including Metal | 71129910 | 3% | – | 01/07/2017 | – | |
| Lead and articles thereof | Lead Waste And Scrap – Lead Waste And Scrap: Lead Scrap, Namely The Following: Scrap Lead-Soft Covered By Isri Code Word `Racks; Mixed Hard Or Soft Scrap Lead Covered By Isri Code Word `Radio; Lead Covered Copper Cable Covered By Isri Code Word `Relay; Wh | 78020010 | 18% | – | 01/07/2017 | – |
| Copper and articles thereof | Copper Waste And Scrap – Copper Waste And Scrap— Of Copper Alloys —-Nickel Silver Scrap Namely The Following: Mixed New Nickel Silver Clippings Covered By Isri Code Word ‘Maize’, New Nickel Silver Clippings Covered By Isri Code Word ‘Major’, New Segre | 74040023 | 18% | – | 01/07/2017 | – |
| Aluminium and articles thereof | Aluminium Waste And Scrap – Aluminium Waste And Scrap : Aluminium Scrap, Namely The Following : Clean Aluminium Lithographic Sheets (Isri) New, Clean Aluminium Lithographic Sheets (Isri)Mixed Low Copper Aluminium Clippings And Solids (Isri) Clean Mixed Ol | 76020010 | 18% | – | 01/07/2017 | – |
| Wool, fine or coarse animal hair; horsehair yarn and woven fabric | Woven Fabrics Of Combed Wool Or Of Combed Fine Animal Hair Other, Mixed Mainly Or Solely With Man-Made Filaments: Printed | 51122040 | 5% | – | 01/07/2017 | – |
| Man-made staple fibres | Woven Fabrics Of Synthetic Staple Fibres, Containing Less Than 85% By Weight Of Such Fibres, Mixed Mainly Or Solely With Cotton, Of A Weight Exceeding 170 G/M2 – Printed 3-Thread Or 4-Thread Twill, Including Cross Twill, Of Polyester Staple Fibres | 55144200 | 5% | – | 01/07/2017 | – |
| Pharmaceutical products | Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30041090 | 12% | – | 01/07/2017 | – |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30041040 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30045035 | 12% | – | 01/07/2017 | – | |
| Clocks and watches and parts thereof | Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof Of Base Metal, Whether Or Not Gold- Or Silverplated:Parts | 91132010 | 18% | – | 15/11/2017 | – |
| Miscellaneous articles of base <strong>metal</strong> | Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks | 83091000 | 18% | – | 01/07/2017 | – |
Understand Mixed Metal Scrap HSN Codes and GST Rates
Mixed metal scrap is a crucial commodity in the recycling industry, serving as a valuable raw material for new metal production. For businesses involved in the trade or processing of mixed metal scrap, understanding the correct Harmonized System of Nomenclature (HSN) codes and associated Goods and Services Tax (GST) rates is essential for accurate compliance. The term “mixed metal scrap” itself isn’t a single HSN code but rather refers to various categories of metal waste. Let’s break down how these materials are classified.
The Core of Metal Scrap: By Material Type
The HSN categorizes metal waste and scrap primarily by the type of metal. Different chapters are dedicated to specific metals, and within those, the waste and scrap forms are identified. These generally attract an 18% GST rate, effective from July 1, 2017.
- Copper Waste and Scrap: Under HSN Chapter 74: “Copper and articles thereof.”
- 74040023: “Copper Waste And Scrap – Copper Waste And Scrap— Of Copper Alloys —-Nickel Silver Scrap Namely The Following: Mixed New Nickel Silver Clippings Covered By Isri Code Word ‘Maize’, New Nickel Silver Clippings Covered By Isri Code Word ‘Major’, New Segre” – This includes “mixed new nickel silver clippings,” which are copper alloys.
- Aluminium Waste and Scrap: Under HSN Chapter 76: “Aluminium and articles thereof.”
- 76020010: “Aluminium Waste And Scrap – Aluminium Waste And Scrap : Aluminium Scrap, Namely The Following : Clean Aluminium Lithographic Sheets (Isri) New, Clean Aluminium Lithographic Sheets (Isri)Mixed Low Copper Aluminium Clippings And Solids (Isri) Clean Mixed Ol” – This explicitly lists “Mixed Low Copper Aluminium Clippings And Solids.”
Precious Metal Waste and Scrap
For scrap containing precious metals, a separate and lower GST rate applies, reflecting the high value of these materials. These fall under HSN Chapter 71: “Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin.” These generally attract a 3% GST rate, effective from July 1, 2017.
- Waste And Scrap Of Precious Metal Or Of Metal Clad With Precious Metal; Other Waste And Scrap Containing Precious Metal Or Precious Metal Compounds, Of A Kind Used Principally For The Recovery Of Precious Metal: HSN 7112 broadly covers these.
- 71123000: Ash Containing Precious Metal Or Precious
- 71129990: Other : Other: Other
- 71129920: Other : Other: Sweepings Containing Gold O
- 71129200: Other : Of Platinum, Including Metal Clad
- 71129100: Other : Of Gold, Including Metal Clad With
- 71129910: Other : Other: Of Silver, Including Metal
Services Related to Metal Scrap Recovery
Beyond the physical scrap, the services involved in processing and recovering metals from waste are also classified. These fall under HSN Chapter 99: “Services.”
- Metal Waste And Scrap Recovery (Recycling) Services, On A Fee Or Contract Basis: HSN 998941 covers these services. They attract an 18% GST rate with Nil CESS, effective from August 22, 2017 (with a revision on October 13, 2017).
- Non-Metal Waste And Scrap Recovery (Recycling) Services, On A Fee Or Contract Basis: HSN 998942 covers similar services for non-metal waste, also with an 18% GST rate and Nil CESS.
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