Within Chapter 85 – Electrical Machinery And Equi, HSN Code 85499100 serves as the official classification for Electrical And Electronic Waste And Scrap-Other--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Electrical Or Electronic Components Containing Cadmium, Mercu.... This code determines tax rates and compliance obligations for all entities trading in Electrical And Electronic Waste And Scrap-Other--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Electrical Or Electronic Components Containing Cadmium, Mercu.... 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 85499100
Goods classified as Electrical And Electronic Waste And Scrap-Other--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Electrical Or Electronic Components Containing Cadmium, Mercu... under HSN 85499100 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 85499100?
Every entity transacting in Electrical And Electronic Waste And Scrap-Other--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Electrical Or Electronic Components Containing Cadmium, Mercu... must quote HSN Code 85499100 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.
Business Registration Requirements
Commencing trade in Electrical And Electronic Waste And Scrap-Other--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Electrical Or Electronic Components Containing Cadmium, Mercu...? Secure GST registration to handle taxes on HSN 85499100 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
Proper use of HSN Code 85499100 for Electrical And Electronic Waste And Scrap-Other--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Electrical Or Electronic Components Containing Cadmium, Mercu... streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 85 – Electrical Machinery And Equi through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Electrical And Electronic Waste And Scrap-Other--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Electrical Or Electronic Components Containing Cadmium, Mercu... under HSN Code 85499100 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Electrical And Electronic Waste And Scrap-Other--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Electrical Or Electronic Components Containing Cadmium, Mercu... must use HSN 85499100 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 85499100 for Electrical Machinery And Equi goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Electrical And Electronic Waste And Scrap-Other--Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Electrical Or Electronic Components Containing Cadmium, Mercu... under Electrical Machinery And Equi. This registration links your bank account to process foreign currency payments from overseas buyers.