18% GSTChapter 85HSN Goods
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 Waste, Namely the Following: Scrap Drained or Dry While Intact, Lead Batteries Co
OFFICIAL HSN / SAC CODE85481020
GST Tax Rate Breakdown
CGST (Central)9.0%
SGST / UTGST (State)9.0%
IGST (Inter-State)18%
Compensation CessNil
| CGST Rate (Intra-State Supply) | 9.0% |
|---|---|
| SGST / UTGST Rate (Intra-State Supply) | 9.0% |
| IGST Rate (Inter-State Supply) | 18% |
Section & Chapter Context
SECTION IGeneral
CHAPTER 85Chapter 85 →
❓ Frequently Asked Questions & Expert Help
Official CBIC GST TariffThe 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 WASTE, NAMELY THE FOLLOWING: SCRAP DRAINED OR DRY WHILE INTACT, LEAD BATTERIES CO is 85481020 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.
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