85491400 is the designated HSN 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--Unsorted And Not Containing Lead, Cadmium Or Mercury, categorized under Chapter 85 – Electrical Machinery And Equi in the GST tariff structure. Businesses involved in trading, manufacturing, or importing 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--Unsorted And Not Containing Lead, Cadmium Or Mercury must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in kg. for billing purposes.

Below are related HSN codes from Chapter 85 – Electrical Machinery And Equi for your reference:

The taxation of 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--Unsorted And Not Containing Lead, Cadmium Or Mercury under HSN Code 85491400 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use kg. for Electrical Machinery And Equi goods under Chapter 85.

Every entity transacting 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--Unsorted And Not Containing Lead, Cadmium Or Mercury must quote HSN Code 85491400 on invoices. This includes traders, distributors, and e-commerce sellers operating under Electrical Machinery And Equi. Chapter 85 mandates this classification for accurate tax computation across the supply chain.

Planning to trade 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--Unsorted And Not Containing Lead, Cadmium Or Mercury? Complete GST registration to legally collect taxes on goods under HSN 85491400. Businesses importing or exporting Electrical Machinery And Equi products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.

Using HSN Code 85491400 accurately 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--Unsorted And Not Containing Lead, Cadmium Or Mercury avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 85 – Electrical Machinery And Equi to maintain accurate filings and smooth business operations.