--- title: "HSN Code for Other Waste/Scrap Batteries | HSN 85491900 GST Rate" description: "Find HSN and GST Rates for 85491900 related to Other Waste/Scrap Batteries with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85491900/" --- # HSN Code 85491900: Other Waste/Scrap Batteries - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85491900 ? It includes Powered from an external source of electricity ### How much GST applies to Other Waste/Scrap Batteries? Under HSN 85491900, Other Waste/Scrap Batteries attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other Waste/Scrap Batteries? 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 Other Waste/Scrap Batteries? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Other Waste/Scrap Batteries? 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 Other Waste/Scrap Batteries? 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. ## India's trade performance: HSN Code 85491900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (−34.35% YoY) — 0.0001% of India's total exports - Imports: ₹2 Cr (−82.81% YoY) — 0.0000% of India's total imports - Trade balance: ₹1 Cr (Surplus); surplus rank #4416 of 12657 HSN codes - Share of Sub-Chapter 8549: 6.78% of its exports; import side 0.04% - Rank within Sub-Chapter 8549: #3 of 11 by export value; import-side #2 ### Key metrics - National export rank: #7278 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +134.81% in FY 2023-24 - Contribution to Sub-Ch. 8549: 6.78% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85491900 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 | 1.81 | 0.0000% | — | 26.46% | 5.66 | 0.0001% | — | 0.21% | −3.85 | #7539 | | FY 2023-24 | 4.25 | 0.0001% | +134.81% | 8.28% | 8.84 | 0.0002% | +56.18% | 0.24% | −4.59 | #6769 | | FY 2024-25 | 2.79 | 0.0001% | −34.35% | 6.78% | 1.52 | 0.0000% | −82.81% | 0.04% | +1.27 | #7278 | ## Key trade insights: HSN Code 85491900 export-import analysis ### Export snapshot for HSN Code 85491900 India exported ₹2.79 Crore worth of Other Waste/Scrap Batteries in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 85491900 ranked #7278 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85491900 ranks #7278 out of 12657 HSN codes by total export value. Within Sub-Chapter 8549, it ranks #3 of 11. By trade surplus, it ranks #4416 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 85491900 exports The strongest single-year export movement for HSN Code 85491900 was recorded in FY 2023-24, when exports surged by 134.81% over the prior year. ### India maintains a trade surplus of ₹1.27 Crore in HSN Code 85491900 goods In FY 2024-25, India's exports of ₹2.79 Cr exceeded imports of ₹1.52 Cr, resulting in a trade surplus of ₹1.27 Crore — ranking #4416 of 12657 by surplus magnitude. ### HSN Code 85491900 contributes 6.78% of Sub-Chapter 8549 exports — ranked #3 Among the 11 HSN codes under Sub-Chapter 8549, HSN Code 85491900 ranks #3 by export value — accounting for 6.78% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #2). ## 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 (this hsn code) | ₹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)](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 |