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 or export of Sorted Waste/Scrap Batteries (no Pb/Cd/Hg).

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Description of Goods for HSN Code 85491300

HSN Code 85491300 relates to the following description.

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%

What does HSN Code 85491300 not include?

Sorted Waste/Scrap Batteries (no Pb/Cd/Hg) does not include products with the following descriptions.

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 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)

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85491300 and GST compliance.

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.