Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8109 specifically identifies other base metals, namely, tungsten, molybdenum, tantalum, magnesium, cobalt mattes, and other intermediate products of cobalt metallurgy for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 8109 on all Tax Invoices for other base metals, namely, tungsten, molybdenum, tantalum, magnesium, cobalt mattes, and other intermediate products of cobalt metallurgy
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 8109

"Classifying other base metals, namely, tungsten, molybdenum, tantalum, magnesium, cobalt mattes, and other intermediate products of cobalt metallurgy correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Other Metals category. AasanKhata automatically monitors these shifts for you."