HSN Code 85491300: Sorted Waste/Scrap Batteries (no Pb/Cd/Hg)

HSN Code 85491300 represents Sorted Waste/Scrap Batteries (no Pb/Cd/Hg) under GST classification. This code helps businesses identify Sorted Waste/Scrap Batteries (no Pb/Cd/Hg) correctly for billing, taxation, and trade. With HSN Code 85491300, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sorted Waste/Scrap Batteries (no Pb/Cd/Hg).

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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	8549	Electrical and electronic waste and scrap	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : Sorted by chemical type and not containing lead, cadmium or mercury	9%	9%	18%	0%

Description of goods

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : Sorted by chemical type and not containing lead, cadmium or mercury

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

8549 – Electrical and electronic waste and scrap

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
85491100	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
85491200	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : Other, containing lead, cadmium or mercury
85491400	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : Unsorted and not containing lead, cadmium or mercury
85491900	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : Other
85492100	Of a kind used principally for the recovery of precious metal : Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)
85492900	Of a kind used principally for the recovery of precious metal : Other
85493100	Other electrical and electronic assemb-lies and printed circuit boards : Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)
85493900	Other electrical and electronic assemb-lies and printed circuit boards : Other
85499100	Other: Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)
85499900	Other: Other

HSN Code 85491100

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

HSN Code 85491200

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : Other, containing lead, cadmium or mercury

HSN Code 85491400

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : Unsorted and not containing lead, cadmium or mercury

HSN Code 85491900

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : Other

HSN Code 85492100

Of a kind used principally for the recovery of precious metal : Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)

HSN Code 85492900

Of a kind used principally for the recovery of precious metal : Other

HSN Code 85493100

Other electrical and electronic assemb-lies and printed circuit boards : Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)

HSN Code 85493900

Other electrical and electronic assemb-lies and printed circuit boards : Other

HSN Code 85499100

Other: Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)

HSN Code 85499900

Other: Other

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What products are classified under HSN 85491300 ?

It includes Cranberries & Lingonberries (Other Mixes)

Does packaging or labelling change the GST for Sorted Waste/Scrap Batteries (no Pb/Cd/Hg)?

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.

How much GST applies to Sorted Waste/Scrap Batteries (no Pb/Cd/Hg)?

Under HSN 85491300, Sorted Waste/Scrap Batteries (no Pb/Cd/Hg) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Sorted Waste/Scrap Batteries (no Pb/Cd/Hg)?

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

Can we claim ITC on inputs used to trade Sorted Waste/Scrap Batteries (no Pb/Cd/Hg)?

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

Do e‑way bill and e‑invoice apply for Sorted Waste/Scrap Batteries (no Pb/Cd/Hg)?

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.

How should mixed supplies be billed when Sorted Waste/Scrap Batteries (no Pb/Cd/Hg) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sorted Waste/Scrap Batteries (no Pb/Cd/Hg); Nil for exempt items if applicable).

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.

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