--- title: "HSN Code for Lead-Acid Battery Scrap | HSN 85491100 GST Rate" description: "Find HSN and GST Rates for 85491100 related to Lead-Acid Battery Scrap with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85491100/" --- # HSN Code 85491100: Lead-Acid Battery 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 8549: Electrical waste & scrap](https://busy.in/hsn/sub-chapter-8549/) ## 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 accumulators : Waste and scrap of lead-acid accumu-lators; spent lead-acid accumulators | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85491100 ? It includes Electronic assemblies containing hazardous parts ### Any common misclassification issue with Lead-Acid Battery Scrap? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Lead-Acid Battery Scrap is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lead-Acid Battery Scrap; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Lead-Acid Battery 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. ### Do e‑way bill and e‑invoice apply for Lead-Acid Battery 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. ### Can we claim ITC on inputs used to trade Lead-Acid Battery 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 Lead-Acid Battery Scrap? Under HSN 85491100, Lead-Acid Battery Scrap attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 85491100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (+1,236.84% YoY) — 0.0001% of India's total exports - Imports: ₹3,635 Cr (−2.72% YoY) — 0.0598% of India's total imports - Trade balance: −₹3,632 Cr (Deficit); surplus rank #12522 of 12657 HSN codes - Share of Sub-Chapter 8549: 6.17% of its exports; import side 99.92% - Rank within Sub-Chapter 8549: #4 of 11 by export value; import-side #1 ### Key metrics - National export rank: #7378 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,236.84% in FY 2024-25 - Contribution to Sub-Ch. 8549: 6.17% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85491100 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8549 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8549 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.29% | 2,730.93 | 0.0475% | — | 99.76% | −2,730.91 | #10152 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +850.00% | 0.37% | 3,736.41 | 0.0665% | +36.82% | 99.74% | −3,736.22 | #9474 | | FY 2024-25 | 2.54 | 0.0001% | +1,236.84% | 6.17% | 3,634.87 | 0.0598% | −2.72% | 99.92% | −3,632.33 | #7378 | ## Key trade insights: HSN Code 85491100 export-import analysis ### Export snapshot for HSN Code 85491100 India exported ₹2.54 Crore worth of Lead-Acid Battery Scrap in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 85491100 ranked #7378 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85491100 ranks #7378 out of 12657 HSN codes by total export value. Within Sub-Chapter 8549, it ranks #4 of 11. By trade surplus, it ranks #12522 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85491100 exports The strongest single-year export movement for HSN Code 85491100 was recorded in FY 2024-25, when exports surged by 1,236.84% over the prior year. ### India records a trade deficit of ₹3,632.33 Crore in HSN Code 85491100 goods In FY 2024-25, India's imports of ₹3,634.87 Cr exceeded exports of ₹2.54 Cr, resulting in a trade deficit of ₹3,632.33 Crore — ranking #12522 of 12657 by surplus magnitude. ### HSN Code 85491100 contributes 6.17% of Sub-Chapter 8549 exports — ranked #4 Among the 11 HSN codes under Sub-Chapter 8549, HSN Code 85491100 ranks #4 by export value — accounting for 6.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 99.92% share (rank #1). ## Related HSN Codes in Sub-Chapter 8549 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85492900: Of a kind used principally for the recovery of precious metal : Other](https://busy.in/hsn/hsn-85492900/) | ₹22 Cr | | #2 | [HSN Code 85499900: Electrical Parts Not Elsewhere Specified](https://busy.in/hsn/hsn-85499900/) | ₹14 Cr | | #3 | [HSN Code 85491900: Other Waste/Scrap Batteries](https://busy.in/hsn/hsn-85491900/) | ₹3 Cr | | #4 | HSN Code 85491100: Lead-Acid Battery Scrap (this hsn code) | ₹3 Cr | | #5 | [HSN Code 85492100: Precious Metal Recovery\| Electric Components](https://busy.in/hsn/hsn-85492100/) | < ₹1 Crore | | #6 | [HSN Code 85493900: Other Electrical & Electronic Assemblies and PCBs: Other](https://busy.in/hsn/hsn-85493900/) | < ₹1 Crore | | — | [HSN Code 85491300: Sorted Waste/Scrap Batteries (no Pb/Cd/Hg)](https://busy.in/hsn/hsn-85491300/) | Nil | | — | [HSN Code 85491400: Unsorted Waste/Scrap Batteries (no Pb/Cd/Hg)](https://busy.in/hsn/hsn-85491400/) | Nil | | — | [HSN Code 85493100: Electronic assemblies containing hazardous parts](https://busy.in/hsn/hsn-85493100/) | Nil | | — | [HSN Code 85499100: Cranberries & Lingonberries (Other Mixes)](https://busy.in/hsn/hsn-85499100/) | Nil |