8549 HSN Code: Electrical waste & scrap

HSN Sub Chapter 8549 represents Electrical waste & scrap under GST classification. This code helps businesses identify Electrical waste & scrap correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8549, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrical waste & scrap.

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New GST Rate for HSN Code 8549

GST Rate for Electrical waste & scrap under HSN Code 8549. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

85

HSN Code

8549

HSN Description

Electrical and electronic waste and scrap

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8549

Following tariff HSN codes fall under Electrical waste & scrap.

Tariff HSN

85491100

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

Tariff HSN

85491200

Description

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

Tariff HSN

85491300

Description

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

Tariff HSN

85491400

Description

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

Tariff HSN

85491900

Description

Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : Other

Tariff HSN

85492100

Description

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)

Tariff HSN

85492900

Description

Of a kind used principally for the recovery of precious metal : Other

Tariff HSN

85493100

Description

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)

Tariff HSN

85493900

Description

Other electrical and electronic assemb-lies and printed circuit boards : Other

Tariff HSN

85499100

Description

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)

Tariff HSN

85499900

Description

Other: Other

India’s Trade Performance — HSN Sub-Chapter 8549 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2022-23–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹41 Cr

−19.84% vs FY 2023-24

0.0011% of India’s total exports

India’s Imports

FY 2024-25

₹3,638 Cr

−2.89% vs FY 2023-24

0.0597% of India’s total imports

Trade Balance

FY 2024-25

−₹3,597 Cr

Trade Deficit

Surplus rank #1082 of 1233 subchapters

% of Chapter 85

FY 2024-25

0.01%

Share of Chapter 85’s total exports in FY 2024-25

Import side: 0.49% of Chapter 85’s imports

Rank Within Chapter 85

FY 2024-25

#42 of 48

Position by export value among subchapters in Chapter 85

Import-side rank: #25 of 48

At a glance

145.31%

Export CAGR

FY 2022-23 → FY 2024-25 · 3 fiscal years

#932

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+650.73%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.01%

Contribution to Ch. 85

Share of Chapter 85 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2022-23 Exp. Rank #1060

Balance

−2,730.75

Exports

6.84 ₹ Cr

0.0002% share

— YoY

0.00% of Ch. 85

Imports

2,737.59 ₹ Cr

0.0476% share

— YoY

0.50% of Ch. 85

FY 2023-24 Exp. Rank #904

Balance

−3,694.72

Exports

51.35 ₹ Cr

0.0014% share

+650.73% YoY

0.02% of Ch. 85

Imports

3,746.07 ₹ Cr

0.0667% share

+36.84% YoY

0.57% of Ch. 85

FY 2024-25 Exp. Rank #932

Balance

−3,596.72

Exports

41.16 ₹ Cr

0.0011% share

−19.84% YoY

0.01% of Ch. 85

Imports

3,637.88 ₹ Cr

0.0597% share

−2.89% YoY

0.49% of Ch. 85

CAGR · 3-Year

Exports

145.31% /yr

Imports

15.28% /yr

Consistently Deficit
Chapter 85 total

reference, FY 2024-25

Export

₹3,73,532.09 Cr

Import

₹7,49,913.76 Cr

Trade Balance

−3,76,381.67

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

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8549 ranks #932 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8549 and GST compliance.

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.

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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