HSN Code for Waste and Scrap of Primary Cells, Primary Batteries and Electric Accumulators; Spent Primary Cells, Spent Primary Batteries and Spent Electric Ccumulators; Electrical Parts of Machinery or Apparatus, Not Specified or Included Elsewhere in This Chapter - Waste and Scrap of Primary Cells, Primary Batteries and Electric Accumulators; Spent Primary Cells, Spent Primary Batteries and Spent Electric Accumulators: Battery Scrap, Namely the Following: Lead Battery Plates Covered by Isri Code Word Rails;

The official HSN code for WASTE AND SCRAP OF PRIMARY CELLS, PRIMARY BATTERIES AND ELECTRIC ACCUMULATORS; SPENT PRIMARY CELLS, SPENT PRIMARY BATTERIES AND SPENT ELECTRIC CCUMULATORS; ELECTRICAL PARTS OF MACHINERY OR APPARATUS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - WASTE AND SCRAP OF PRIMARY CELLS, PRIMARY BATTERIES AND ELECTRIC ACCUMULATORS; SPENT PRIMARY CELLS, SPENT PRIMARY BATTERIES AND SPENT ELECTRIC ACCUMULATORS: BATTERY SCRAP, NAMELY THE FOLLOWING: LEAD BATTERY PLATES COVERED BY ISRI CODE WORD RAILS; is 85481010 as notified under the GST Tariff by the Central Board of Indirect Taxes and Customs (CBIC). It is required on tax invoices and e-Way bills for accurate GST compliance.