HSN Code 85481010: Scrap Drained/Wet Lead Batteries/Cells (ISRI codes)

Q: Any common misclassification issue with Scrap Drained/Wet Lead Batteries/Cells (ISRI codes)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Q: Do e‑way bill and e‑invoice apply for Scrap Drained/Wet Lead Batteries/Cells (ISRI codes)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

HSN Code 85481010 represents Scrap Drained/Wet Lead Batteries/Cells (ISRI codes) under GST classification. This code helps businesses identify Scrap Drained/Wet Lead Batteries/Cells (ISRI codes) correctly for billing, taxation, and trade. With HSN Code 85481010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Scrap Drained/Wet Lead Batteries/Cells (ISRI codes).

Find The Right HSN & Bill Faster With BUSY

Phone Number*

Country code

Email ID*

City*

40K+ Monthly Downloads

Trusted by 4 Lakh+ Businesses

Free Mobile App

4.6 Rated on Google

Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
85	Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles	8548	Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: battery scrap, namely the following: lead battery plates covered by isri code word rails; battery lugs covered by isri code word rakes.	9%	9%	18%	0%

Description of goods

Chapter

85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Sub Chapter

8548 – Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
85480000	Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
85481020	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: battery waste, namely the following: scrap drained or dry while intact, lead batteries covered by isri code word rains; scrap wet whole intact lead batteries covered by isri code word rink; scrap industrial intact lead cells covered by isri code word rono; scrap whole intact industrial lead batteries covered by isri code word roper; edison batteries covered by isri code word vaunt
85481090	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: other waste and scrap
85489000	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - other

HSN Code 85480000

Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

HSN Code 85481020

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: battery waste, namely the following: scrap drained or dry while intact, lead batteries covered by isri code word rains; scrap wet whole intact lead batteries covered by isri code word rink; scrap industrial intact lead cells covered by isri code word rono; scrap whole intact industrial lead batteries covered by isri code word roper; edison batteries covered by isri code word vaunt

HSN Code 85481090

HSN Code 85489000

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

What products are classified under HSN 85481010 ?

It includes Three-Wheeled Spark-Ignition Goods Vehicles (GVW <= 5 Tonnes)

Any common misclassification issue with Scrap Drained/Wet Lead Batteries/Cells (ISRI codes)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Do e‑way bill and e‑invoice apply for Scrap Drained/Wet Lead Batteries/Cells (ISRI codes)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

Can we claim ITC on inputs used to trade Scrap Drained/Wet Lead Batteries/Cells (ISRI codes)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How should mixed supplies be billed when Scrap Drained/Wet Lead Batteries/Cells (ISRI codes) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Scrap Drained/Wet Lead Batteries/Cells (ISRI codes); Nil for exempt items if applicable).

How much GST applies to Scrap Drained/Wet Lead Batteries/Cells (ISRI codes)?

Under HSN 85481010, Scrap Drained/Wet Lead Batteries/Cells (ISRI codes) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

Explore More HSN Codes from Chapter 85

Sub Chapters:

HSN Codes:

State Code List:

GST State Code List

Find New GST Rate By Product Name or HSN Code

Taxonomy