About HSN Code 854810
HSN Code 854810 covers Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged. This code falls under the Machinery & Electronics sector (IT equipment, electrical, industrial machinery).
How to Use HSN Code 854810 on GST Invoices
- Include the HSN code 854810 on every GST invoice for waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators
- Businesses with turnover above ₹5 crore must use 6-digit HSN codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The HSN code must match the product/service description on your invoice
- Incorrect HSN codes can lead to GST notices and ITC mismatches
Related HSN Codes
- 854800 — Electrical Parts of Machinery or Apparatus, not Specified or Included Elsewhere in This Chapter
- 85480000 — Electrical Parts of Machinery or Apparatus, not Specified or Included Elsewhere in This Chapter
- 85481010 — 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;
- 85481020 — 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 Waste, Namely the Following: Scrap Drained or Dry While Intact, Lead Batteries Co
- 85481090 — 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: Other Waste and Scrap
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Last verified: 2026-06-26 · Source: CBIC Master Tariff