---
title: "HSN Code for Sorted Waste/Scrap Batteries (no Pb/Cd/Hg) | HSN 85491300 GST Rate"
description: "Find HSN and GST Rates for 85491300 related to Sorted Waste/Scrap Batteries (no Pb/Cd/Hg) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85491300/"
---

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

- [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 : Sorted by chemical type and not containing lead, cadmium or mercury | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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).