Under the GST regime, HSN Code 85492100 classifies Electrical And Electronic Waste And Scrap-Of A Kind Used Principally For The Recovery Of Precious Metal--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Elect... within Chapter 85 – Electrical Machinery And Equi. This code is essential for businesses to correctly calculate and remit taxes on Electrical And Electronic Waste And Scrap-Of A Kind Used Principally For The Recovery Of Precious Metal--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Elect.... The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using 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 85492100
The tax structure for Electrical And Electronic Waste And Scrap-Of A Kind Used Principally For The Recovery Of Precious Metal--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Elect... under HSN Code 85492100 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 85 – Electrical Machinery And Equi.
Who Should Use HSN Code 85492100?
Any business engaged in supplying Electrical And Electronic Waste And Scrap-Of A Kind Used Principally For The Recovery Of Precious Metal--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Elect... must apply HSN 85492100 on invoices. The Electrical Machinery And Equi category under Chapter 85 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Commencing trade in Electrical And Electronic Waste And Scrap-Of A Kind Used Principally For The Recovery Of Precious Metal--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Elect...? Secure GST registration to handle taxes on HSN 85492100 classified goods. Businesses with international operations in Electrical Machinery And Equi need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Accurate HSN Code 85492100 usage for Electrical And Electronic Waste And Scrap-Of A Kind Used Principally For The Recovery Of Precious Metal--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Elect... 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-Of A Kind Used Principally For The Recovery Of Precious Metal--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Elect... under HSN Code 85492100 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Electrical And Electronic Waste And Scrap-Of A Kind Used Principally For The Recovery Of Precious Metal--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Elect... must use HSN 85492100 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 85492100 for Electrical Machinery And Equi goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Electrical And Electronic Waste And Scrap-Of A Kind Used Principally For The Recovery Of Precious Metal--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Elect... under Electrical Machinery And Equi. This registration links your bank account to process foreign currency payments from overseas buyers.