---
title: "HSN Code for Scrap Drained/Wet Lead Batteries/Cells (ISRI codes) | HSN 85481010 GST Rate"
description: "Find HSN and GST Rates for 85481010 related to Scrap Drained/Wet Lead Batteries/Cells (ISRI codes) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85481010/"
---

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

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/)
- [Sub-chapter 8548: Electrical parts of machinery](https://busy.in/hsn/sub-chapter-8548/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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% |

## Frequently asked questions

### 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.