HSN Code 85492100: Precious Metal Recovery| Electric Components

HSN Code 85492100 represents Precious Metal Recovery| Electric Components under GST classification. This code helps businesses identify Precious Metal Recovery| Electric Components correctly for billing, taxation, and trade. With HSN Code 85492100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Precious Metal Recovery| Electric Components.

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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	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)	9%	9%	18%	0%

Description of goods

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)

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
85491300	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
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
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 85491300

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

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 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 85492100 ?

It includes Powered By Electric Accumulators

Any common misclassification issue with Precious Metal Recovery/ Electric Components?

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

How should mixed supplies be billed when Precious Metal Recovery/ Electric Components is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Precious Metal Recovery/ Electric Components; Nil for exempt items if applicable).

How much GST applies to Precious Metal Recovery/ Electric Components?

Under HSN 85492100, Precious Metal Recovery/ Electric Components attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Precious Metal Recovery/ Electric Components?

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.

Do e‑way bill and e‑invoice apply for Precious Metal Recovery/ Electric Components?

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.

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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