What products are classified under HSN 85499100 ?
It includes Powered from an external source of electricity
HSN Code 85499100 represents Cranberries & Lingonberries (Other Mixes) under GST classification. This code helps businesses identify Cranberries & Lingonberries (Other Mixes) correctly for billing, taxation, and trade. With HSN Code 85499100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cranberries & Lingonberries (Other Mixes).
HSN Code 85499100 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 | 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) | 9% | 9% | 18% | 0% |
Description of goods
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)
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
Cranberries & Lingonberries (Other Mixes) 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) | |
| Of a kind used principally for the recovery of precious metal : Other | |
| 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: 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)
Of a kind used principally for the recovery of precious metal : Other
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: Other
It includes Powered from an external source of electricity
Under HSN 85499100, Cranberries & Lingonberries (Other Mixes) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cranberries & Lingonberries (Other Mixes); Nil for exempt items if applicable).
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.