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HSN Code 85492100: Electrical Waste for Precious Metal Recovery With Specified Hazardous Components

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

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Description of Goods for HSN Code 85492100

HSN Code 85492100 relates to the following description.

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%

What does HSN Code 85492100 not include?

Electrical Waste for Precious Metal Recovery With Specified Hazardous Components 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 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 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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India’s Trade Performance — HSN Code 85492100 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

< ₹1 Crore

−77.78% vs FY 2024-25

0.0000% of India’s total exports

India’s Imports

FY 2025-26

Nil

−100.00% vs FY 2024-25

0.0000% of India’s total imports

Trade Balance

FY 2025-26

< ₹1 Crore

Trade Surplus

Surplus rank #5545 of 12872 HSN codes

% of Sub-Chapter 8549

FY 2025-26

0.02%

Share of Sub-Chapter 8549’s total exports in FY 2025-26

Import side: 0.00% of Sub-Chapter 8549’s imports

Rank Within Sub-Chapter 8549

FY 2025-26

#6 of 11

Position by export value among HSN codes in Sub-Chapter 8549

At a glance

#10399

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

−77.78%

Peak Growth Year

FY 2025-26 · strongest single-year move

0.02%

Contribution to Sub-Ch. 8549

Share of Sub-Chapter 8549 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85492100

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

— of Sub-Ch. 8549

Imports

Nil ₹ Cr

0.0000% share

— YoY

— of Sub-Ch. 8549

FY 2019-20

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

— of Sub-Ch. 8549

Imports

Nil ₹ Cr

0.0000% share

— YoY

— of Sub-Ch. 8549

FY 2020-21

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

— of Sub-Ch. 8549

Imports

Nil ₹ Cr

0.0000% share

— YoY

— of Sub-Ch. 8549

FY 2021-22

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

— of Sub-Ch. 8549

Imports

Nil ₹ Cr

0.0000% share

— YoY

— of Sub-Ch. 8549

FY 2022-23

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8549

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8549

FY 2023-24

Balance

−0.06

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8549

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8549

FY 2024-25 Exp. Rank #9797

Balance

+0.04

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.22% of Sub-Ch. 8549

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−16.67% YoY

0.00% of Sub-Ch. 8549

FY 2025-26 Exp. Rank #10399

Balance

+0.02

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−77.78% YoY

0.02% of Sub-Ch. 8549

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 8549

Sub-Chapter 8549 total

reference, FY 2025-26

Export

₹85.38 Cr

Import

₹4,892.58 Cr

Trade Balance

−4,807.20

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 85492100 Export-Import Analysis

Export Snapshot for HSN Code 85492100

India exported ₹0.02 Crore worth of Electrical Waste for Precious Metal Recovery With Specified Hazardous Components in FY 2025-26. Multi-year trend data is being compiled for this hsn code.

HSN Code 85492100 Ranked #10399 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85492100 ranks #10399 out of 12872 HSN codes by total export value. Within Sub-Chapter 8549, it ranks #6 of 11. By trade surplus, it ranks #5545 of 12872.

FY 2025-26 Was the Strongest Growth Year for HSN Code 85492100 Exports

The strongest single-year export movement for HSN Code 85492100 was recorded in FY 2025-26, when exports declined by 77.78% over the prior year.

India Maintains a Trade Surplus of ₹0.02 Crore in HSN Code 85492100 Goods

In FY 2025-26, India's exports of ₹0.02 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.02 Crore — ranking #5545 of 12872 by surplus magnitude.

HSN Code 85492100 Contributes 0.02% of Sub-Chapter 8549 Exports — Ranked #6

Among the 11 HSN codes under Sub-Chapter 8549, HSN Code 85492100 ranks #6 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.00% share.

Frequently Asked Questions

Clear answers to common queries about HSN Code 85492100 and GST compliance.

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.

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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.