---
title: "8549 HSN Code | HSN Code for Electrical waste & scrap in India"
description: "Know more about 8549 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8549 covering Electrical waste & scrap."
canonical: "https://busy.in/hsn/sub-chapter-8549/"
---

# HSN Sub-chapter 8549: Electrical waste & scrap

Electrical and electronic waste and scrap

Part of [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 85491100 | [Lead-Acid Battery Scrap](https://busy.in/hsn/hsn-85491100/) |
| 85491200 | [Waste/Scrap Batteries (with Pb/Cd/Hg)](https://busy.in/hsn/hsn-85491200/) |
| 85491300 | [Sorted Waste/Scrap Batteries (no Pb/Cd/Hg)](https://busy.in/hsn/hsn-85491300/) |
| 85491400 | [Unsorted Waste/Scrap Batteries (no Pb/Cd/Hg)](https://busy.in/hsn/hsn-85491400/) |
| 85491900 | [Other Waste/Scrap Batteries](https://busy.in/hsn/hsn-85491900/) |
| 85492100 | [Precious Metal Recovery\| Electric Components](https://busy.in/hsn/hsn-85492100/) |
| 85492900 | [Of a kind used principally for the recovery of precious metal : Other](https://busy.in/hsn/hsn-85492900/) |
| 85493100 | [Electronic assemblies containing hazardous parts](https://busy.in/hsn/hsn-85493100/) |
| 85493900 | [Other Electrical & Electronic Assemblies and PCBs: Other](https://busy.in/hsn/hsn-85493900/) |
| 85499100 | [Cranberries & Lingonberries (Other Mixes)](https://busy.in/hsn/hsn-85499100/) |
| 85499900 | [Electrical Parts Not Elsewhere Specified](https://busy.in/hsn/hsn-85499900/) |

## Frequently asked questions

### What products are classified under HSN 8549

It includes Electrical waste & scrap

### Does packaging or branding change how GST applies to Electrical waste & scrap?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Electrical waste & scrap is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How are warranty replacements of Electrical waste & scrap handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Does MRP, weight or pack size change GST treatment for Electrical waste & scrap?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### What misclassification mistakes happen with Electrical waste & scrap?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Any import/export nuance for Electrical waste & scrap?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Is the composition scheme suitable if I mainly trade Electrical waste & scrap?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

## India's trade performance: HSN Sub-Chapter 8549 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2022-23 to FY 2024-25).

- Exports: ₹41 Cr (−19.84% YoY) — 0.0011% of India's total exports
- Imports: ₹3,638 Cr (−2.89% YoY) — 0.0597% of India's total imports
- Trade balance: −₹3,597 Cr (Deficit); surplus rank #1082 of 1233 sub-chapters
- Share of Chapter 85: 0.01% of its exports; import side 0.49%
- Rank within Chapter 85: #42 of 48 by export value; import-side #25

### Key metrics

- Export CAGR: 145.31% (FY 2022-23 to FY 2024-25, 3 fiscal years)
- National export rank: #932 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +650.73% in FY 2023-24
- Contribution to Ch. 85: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8549

3-year export and import data, FY 2022-23 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 85 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 85 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2022-23 | 6.84 | 0.0002% | — | 0.00% | 2,737.59 | 0.0476% | — | 0.50% | −2,730.75 | #1060 |
| FY 2023-24 | 51.35 | 0.0014% | +650.73% | 0.02% | 3,746.07 | 0.0667% | +36.84% | 0.57% | −3,694.72 | #904 |
| FY 2024-25 | 41.16 | 0.0011% | −19.84% | 0.01% | 3,637.88 | 0.0597% | −2.89% | 0.49% | −3,596.72 | #932 |

- CAGR (3-year): exports 145.31%/yr, imports 15.28%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8549 export-import analysis

### Consistent export growth: 145.31% CAGR over 3 years

India's exports under HSN Sub-Chapter 8549 have grown at a compound annual rate of 145.31% over 3 fiscal years, rising from ₹6.84 Crore in FY 2022-23 to ₹41.16 Crore in FY 2024-25.

### HSN Sub-Chapter 8549 ranked #932 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8549 ranks #932 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #42 of 48. By trade surplus, it ranks #1082 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 8549 exports

The strongest single-year export movement for HSN Sub-Chapter 8549 was recorded in FY 2023-24, when exports surged by 650.73% over the prior year.

### India records a trade deficit of ₹3,596.72 Crore in HSN Sub-Chapter 8549 goods

In FY 2024-25, India's imports of ₹3,637.88 Cr exceeded exports of ₹41.16 Cr, resulting in a trade deficit of ₹3,596.72 Crore — ranking #1082 of 1233 by surplus magnitude.

### Import growth of 15.28% CAGR signals rising demand for Electrical waste & scrap

India's imports under HSN Sub-Chapter 8549 have grown at 15.28% CAGR, reaching ₹3,637.88 Crore in FY 2024-25.

### HSN Sub-Chapter 8549 contributes 0.01% of Chapter 85 exports — ranked #42

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8549 ranks #42 by export value — accounting for 0.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.49% share (rank #25).

## Related Sub-Chapters in Chapter 85

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8517: Telephone & Communication Apparatus](https://busy.in/hsn/sub-chapter-8517/) | ₹2,19,707 Cr |
| #2 | [HSN Sub-Chapter 8504: Clad metals](https://busy.in/hsn/sub-chapter-8504/) | ₹26,635 Cr |
| #3 | [HSN Sub-Chapter 8544: Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) | ₹19,814 Cr |
| #4 | [HSN Sub-Chapter 8503: Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) | ₹11,520 Cr |
| #5 | [HSN Sub-Chapter 8536: Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) | ₹11,406 Cr |
| #6 | [HSN Sub-Chapter 8538: Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) | ₹11,292 Cr |
| #7 | [HSN Sub-Chapter 8541: Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) | ₹11,002 Cr |
| #8 | [HSN Sub-Chapter 8537: Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) | ₹7,817 Cr |
| #9 | [HSN Sub-Chapter 8501: Electric motors](https://busy.in/hsn/sub-chapter-8501/) | ₹7,369 Cr |
| #10 | [HSN Sub-Chapter 8507: Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) | ₹6,959 Cr |
| #42 | HSN Sub-Chapter 8549: Electrical waste & scrap (this hsn sub-chapter) | ₹41 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8501 | [Electric motors](https://busy.in/hsn/sub-chapter-8501/) |
| 8502 | [Electric Generating, Rotary Converters](https://busy.in/hsn/sub-chapter-8502/) |
| 8503 | [Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) |
| 8504 | [Clad metals](https://busy.in/hsn/sub-chapter-8504/) |
| 8505 | [Electro, Permanent Magnets, Clutches](https://busy.in/hsn/sub-chapter-8505/) |
| 8506 | [Primary cells & primary batteries](https://busy.in/hsn/sub-chapter-8506/) |
| 8507 | [Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) |
| 8508 | [Vacuum Cleaners](https://busy.in/hsn/sub-chapter-8508/) |
| 8509 | [Electro-mechanical Appliances](https://busy.in/hsn/sub-chapter-8509/) |
| 8510 | [Electric Shavers & Clippers](https://busy.in/hsn/sub-chapter-8510/) |
| 8511 | [Ignition Equipment](https://busy.in/hsn/sub-chapter-8511/) |
| 8512 | [Lighting & Signaling Equipment](https://busy.in/hsn/sub-chapter-8512/) |
| 8513 | [Portable Electric Lamps](https://busy.in/hsn/sub-chapter-8513/) |
| 8514 | [Industrial electric furnaces & ovens](https://busy.in/hsn/sub-chapter-8514/) |
| 8515 | [Electric soldering & welding machines](https://busy.in/hsn/sub-chapter-8515/) |
| 8516 | [Electric heaters](https://busy.in/hsn/sub-chapter-8516/) |
| 8517 | [Telephone & Communication Apparatus](https://busy.in/hsn/sub-chapter-8517/) |
| 8518 | [Microphones and amplifiers](https://busy.in/hsn/sub-chapter-8518/) |
| 8519 | [Sound Recording Apparatus](https://busy.in/hsn/sub-chapter-8519/) |
| 8521 | [Video recording apparatus](https://busy.in/hsn/sub-chapter-8521/) |
| 8522 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8522/) |
| 8523 | [Recording discs and tapes](https://busy.in/hsn/sub-chapter-8523/) |
| 8524 | [Recorded Media](https://busy.in/hsn/sub-chapter-8524/) |
| 8525 | [Transmission apparatus](https://busy.in/hsn/sub-chapter-8525/) |
| 8526 | [Radar apparatus](https://busy.in/hsn/sub-chapter-8526/) |
| 8527 | [Radio-broadcasting reception apparatus](https://busy.in/hsn/sub-chapter-8527/) |
| 8528 | [Monitors and projectors](https://busy.in/hsn/sub-chapter-8528/) |
| 8529 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8529/) |
| 8530 | [Electrical signaling/traffic control](https://busy.in/hsn/sub-chapter-8530/) |
| 8531 | [Electric Signaling Apparatus](https://busy.in/hsn/sub-chapter-8531/) |
| 8532 | [Electrical Capacitors](https://busy.in/hsn/sub-chapter-8532/) |
| 8533 | [Electrical Resistors](https://busy.in/hsn/sub-chapter-8533/) |
| 8534 | [Printed circuits](https://busy.in/hsn/sub-chapter-8534/) |
| 8535 | [Electrical circuits protection](https://busy.in/hsn/sub-chapter-8535/) |
| 8536 | [Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) |
| 8537 | [Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) |
| 8538 | [Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) |
| 8539 | [Electric lamps & units](https://busy.in/hsn/sub-chapter-8539/) |
| 8540 | [Thermionic, cold cathode tubes](https://busy.in/hsn/sub-chapter-8540/) |
| 8541 | [Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) |
| 8542 | [Electronic integrated circuits](https://busy.in/hsn/sub-chapter-8542/) |
| 8543 | [Electrical machines](https://busy.in/hsn/sub-chapter-8543/) |
| 8544 | [Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) |
| 8545 | [Carbon articles for electrical use](https://busy.in/hsn/sub-chapter-8545/) |
| 8546 | [Electrical insulators](https://busy.in/hsn/sub-chapter-8546/) |
| 8547 | [Insulating fittings](https://busy.in/hsn/sub-chapter-8547/) |
| 8548 | [Electrical parts of machinery](https://busy.in/hsn/sub-chapter-8548/) |