Chapter 81 of the GST framework covers Other Base Metals; Cermets; A, and HSN Code 81011000 specifically identifies Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap Powders for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap Powders. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 81 – Other Base Metals; Cermets; A
Below are related HSN codes from Chapter 81 – Other Base Metals; Cermets; A for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Other Base Metals; Cermets; A... | 81019400 | Tungsten (Wolfram) And Articles Thereof, Including... | 0.09 | 0.09 | 0.18 |
| Other Base Metals; Cermets; A... | 81019510 | Tungsten (Wolfram) And Articles Thereof, Including... | N.a. | N.a. | N.a. |
| Other Base Metals; Cermets; A... | 81019590 | Tungsten (Wolfram) And Articles Thereof, Including... | N.a. | N.a. | N.a. |
| Other Base Metals; Cermets; A... | 81019600 | Tungsten (Wolfram) And Articles Thereof, Including... | 0.09 | 0.09 | 0.18 |
| Other Base Metals; Cermets; A... | 81019700 | Tungsten (Wolfram) And Articles Thereof, Including... | 0.09 | 0.09 | 0.18 |
| Other Base Metals; Cermets; A... | 81019910 | Tungsten (Wolfram) And Articles Thereof, Including... | 9.00% | 9.00% | 18.00% |
| Other Base Metals; Cermets; A... | 81019990 | Tungsten (Wolfram) And Articles Thereof, Including... | 0.09 | 0.09 | 0.18 |
| Other Base Metals; Cermets; A... | 81021000 | Molybdenum And Articles Thereof, Including Waste A... | 0.09 | 0.09 | 0.18 |
| Other Base Metals; Cermets; A... | 81029400 | Molybdenum And Articles Thereof, Including Waste A... | 0.09 | 0.09 | 0.18 |
| Other Base Metals; Cermets; A... | 81029510 | Molybdenum And Articles Thereof, Including Waste A... | 9.00% | 9.00% | 18.00% |
GST Rates for HSN 81011000
Goods classified as Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap Powders under HSN 81011000 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 81 – Other Base Metals; Cermets; A products.
Who Should Use HSN Code 81011000?
Manufacturers, wholesalers, retailers, and exporters dealing in Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap Powders are required to mention HSN 81011000 on all tax documents. This classification under Other Base Metals; Cermets; A applies to businesses of all sizes operating within Chapter 81. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Planning to trade in Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap Powders? Complete GST registration to legally collect taxes on goods under HSN 81011000. Businesses importing or exporting Other Base Metals; Cermets; A products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Correct HSN Code 81011000 application for Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap Powders ensures smooth input credit utilization and assessment processes. Track 0.09, 0.09, and 0.18 rate changes for Chapter 81 – Other Base Metals; Cermets; A through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 81011000 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 81011000 for accurate classification of Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap Powders.
Can I claim input tax credit on Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap Powders purchases?
Yes, registered businesses can claim input tax credit on Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap Powders purchases made under HSN 81011000. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
What is the difference between CGST and IGST for HSN 81011000?
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap Powders is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap Powders domestically?
No, Import Export Code is only required if you plan to import or export Tungsten (Wolfram) And Articles Thereof, Including Waste And Scrap Powders internationally. For domestic trade within Other Base Metals; Cermets; A, GST registration is sufficient.