---
title: "HSN Code for Other Battery Waste/Scrap | HSN 85481020 GST Rate"
description: "Find HSN and GST Rates for 85481020 related to Other Battery Waste/Scrap with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85481020/"
---

# HSN Code 85481020: Other Battery Waste/Scrap

- [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 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 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85481020 ?

It includes Refrigerated Spark-Ignition Lorries/Trucks (GVW > 5 Tonnes)

### How should mixed supplies be billed when Other Battery Waste/Scrap is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Battery Waste/Scrap; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other Battery Waste/Scrap?

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.

### Does packaging or labelling change the GST for Other Battery Waste/Scrap?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Can we claim ITC on inputs used to trade Other Battery Waste/Scrap?

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

### How much GST applies to Other Battery Waste/Scrap?

Under HSN 85481020, Other Battery Waste/Scrap attracts Varies when sold in taxable form. Describe the exact form on the invoice.