HSN code 85481010 — WASTE AND SCRAP OF PRIMARY CELLS, PRIMARY BATTERIES AND ELEC
HSN · tariff item18%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.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 18% | 9% | 9% | Sch II S.No 520 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from 8548 · all codes at 18%
gst calculator — pre-filled with this rate
sibling codes
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compiled from official sources · not tax advice · verify with your tax advisor before filing