--- title: "HSN Code for Unsorted Waste/Scrap Batteries (no Pb/Cd/Hg) | HSN 85491400 GST Rate" description: "Find HSN and GST Rates for 85491400 related to Unsorted 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-85491400/" --- # HSN Code 85491400: Unsorted 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 : Unsorted and not containing lead, cadmium or mercury | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85491400 ? It includes Electrical Parts Not Elsewhere Specified ### Any common misclassification issue with Unsorted 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. ### Does packaging or labelling change the GST for Unsorted 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 should mixed supplies be billed when Unsorted 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 Unsorted Waste/Scrap Batteries (no Pb/Cd/Hg); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Unsorted 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. ### How much GST applies to Unsorted Waste/Scrap Batteries (no Pb/Cd/Hg)? Under HSN 85491400, Unsorted Waste/Scrap Batteries (no Pb/Cd/Hg) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 85491400 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: < ₹1 Crore (−84.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7246 of 12657 HSN codes - Share of Sub-Chapter 8549: 0.00% of its exports; import side 0.00% ## India export-import trade statistics: HSN Code 85491400 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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.16 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +56.25% | 0.01% | −0.25 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −84.00% | 0.00% | −0.04 | — | ## Key trade insights: HSN Code 85491400 export-import analysis ### Export snapshot for HSN Code 85491400 India exported ₹0.00 Crore worth of Unsorted Waste/Scrap Batteries (no Pb/Cd/Hg) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### India records a trade deficit of ₹0.04 Crore in HSN Code 85491400 goods In FY 2024-25, India's imports of ₹0.04 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.04 Crore — ranking #7246 of 12657 by surplus magnitude. ## 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](https://busy.in/hsn/hsn-85491100/) | ₹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) (this hsn code) | 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 |