Within Chapter 85 – Electrical Machinery And Equi, HSN Code 85491200 serves as the official classification for Electrical And Electronic Waste And Scrap-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. This code determines tax rates and compliance obligations for all entities trading in Electrical And Electronic Waste And Scrap-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. CGST applies at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Measurement is standardized in kg..
HSN Codes under Chapter 85 – Electrical Machinery And Equi
Below are related HSN codes from Chapter 85 – Electrical Machinery And Equi for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Electrical Machinery And Equi... | 85011011 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85011012 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85011013 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85011019 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85011020 | Electric Motors And Generators (Excluding Generati... | N.a. | N.a. | N.a. |
| Electrical Machinery And Equi... | 85012000 | Electric Motors And Generators (Excluding Generati... | 0.09 | 0.09 | 0.18 |
| Electrical Machinery And Equi... | 85013111 | Electric Motors And Generators (Excluding Generati... | 9.00% | 9.00% | 18.00% |
| Electrical Machinery And Equi... | 85013112 | Electric Motors And Generators (Excluding Generati... | 9.00% | 9.00% | 18.00% |
| Electrical Machinery And Equi... | 85013113 | Electric Motors And Generators (Excluding Generati... | 9.00% | 9.00% | 18.00% |
| Electrical Machinery And Equi... | 85013119 | Electric Motors And Generators (Excluding Generati... | 9.00% | 9.00% | 18.00% |
GST Rates for HSN 85491200
Goods classified as Electrical And Electronic Waste And Scrap-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 under HSN 85491200 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 85 – Electrical Machinery And Equi products.
Who Should Use HSN Code 85491200?
All businesses supplying Electrical And Electronic Waste And Scrap-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 are obligated to use HSN 85491200 on tax invoices. From producers to retailers within Electrical Machinery And Equi, Chapter 85 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Entering the Electrical And Electronic Waste And Scrap-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 market requires essential registrations. GST registration enables legal tax collection on HSN 85491200 goods. For cross-border trade in Electrical Machinery And Equi items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate HSN Code 85491200 usage for Electrical And Electronic Waste And Scrap-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 simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 85 – Electrical Machinery And Equi to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Electrical And Electronic Waste And Scrap-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 under HSN Code 85491200 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Electrical And Electronic Waste And Scrap-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 must use HSN 85491200 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 85491200 for Electrical Machinery And Equi goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Electrical And Electronic Waste And Scrap-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 under Electrical Machinery And Equi. This registration links your bank account to process foreign currency payments from overseas buyers.