←PREVIOUS: 854810NEXT: 85481020→

# 85481010

HSN

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.

Classification Details

Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Applicable GST Rates

Current Active Rate
Effective: 01 Jul 2017
Total Tax
18%IGST
CGST9%
SGST9%
CESS0%
Confidence:HIGH

Need to find another HSN or SAC code?

Use our comprehensive and updated HSN & SAC Code Finder tool to search GST rates, chapters, and sections for all products and services.

HSN Code: 85481010 | HSN

Last Updated: 31 May 2026

How to Interpret These HSN/SAC Details

The details provided above are critical for maintaining GST compliance in your business operations. Understanding each section correctly helps avoid legal disputes and ensures accurate tax filings.

Common Questions About These Codes

Disclaimer on Data Accuracy

While we strive to provide the most accurate and up-to-date HSN/SAC information fetched from reliable sources, these details should be used for informational purposes only. Munimo is not liable for any discrepancies. Always cross-verify with official CBIC notifications before finalizing tax calculations.

Importance of Accurate Classification

  • Prevents under-payment or over-payment of taxes.
  • Ensures smooth movement of goods across state borders (E-way bill compliance).
  • Required for accurate E-invoicing for eligible businesses.
  • Helps in availing correct Input Tax Credit (ITC) for your purchasers.