HSN Classification
HSN 85481020 - 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 COVERED BY ISRI CODE WORD RAINS; SCRAP WET WHOLE INTACT LEAD BATTERIES COVERED BY ISRI CODE WORD RINK; SCRAP INDUSTRIAL INTACT LEAD CELLS COVERED BY ISRI CODE WORD RONO; SCRAP WHOLE INTACT INDUSTRIAL LEAD BATTERIES COVERED BY ISRI CODE WORD ROPER; EDISON BATTERIES COVERED BY ISRI CODE WORD VAUNT
Classification level: Detailed classification. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.
Code details
- Code Type
- HSN
- Code
- 85481020
- Official Description
- 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 COVERED BY ISRI CODE WORD RAINS; SCRAP WET WHOLE INTACT LEAD BATTERIES COVERED BY ISRI CODE WORD RINK; SCRAP INDUSTRIAL INTACT LEAD CELLS COVERED BY ISRI CODE WORD RONO; SCRAP WHOLE INTACT INDUSTRIAL LEAD BATTERIES COVERED BY ISRI CODE WORD ROPER; EDISON BATTERIES COVERED BY ISRI CODE WORD VAUNT
Tax guide notes
- - GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
- - Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
- - If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.
Compliance checklist
- - Keep product/service description on invoice aligned with the selected HSN/SAC code.
- - Review code selection whenever scope of work or product mix changes.
- - Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.
Related codes
ELECTRICAL PARTS OF MACHINERY OR APPARATUS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
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
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 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; BATTERY LUGS COVERED BY ISRI CODE WORD RAKES.
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: OTHER WASTE AND SCRAP
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