What products are classified under HSN 85492900 ?
It includes Diesel-electric locomotives
HSN Code 85492900 represents Of a kind used principally for the recovery of precious metal : Other under GST classification. This code helps businesses identify Of a kind used principally for the recovery of precious metal : Other correctly for billing, taxation, and trade. With HSN Code 85492900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Of a kind used principally for the recovery of precious metal : Other.
HSN Code 85492900 relates to the following description:
| 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 : Other | 9% | 9% | 18% | 0% |
Description of goods
Of a kind used principally for the recovery of precious metal : Other
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
Of a kind used principally for the recovery of precious metal : Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : Other | |
| 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) | |
| 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) | |
| Other electrical and electronic assemb-lies and printed circuit boards : Other | |
| 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) | |
| Other: Other |
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
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
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
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
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : Other
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)
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)
Other electrical and electronic assemb-lies and printed circuit boards : Other
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)
Other: Other
It includes Diesel-electric locomotives
Under HSN 85492900, Of a kind used principally for the recovery of precious metal : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of a kind used principally for the recovery of precious metal : Other; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.
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.