About HSN Code 85489000

HSN Code 85489000 covers 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 - Other 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.

How to Use HSN Code 85489000 on GST Invoices

• Include the HSN code 85489000 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 ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - other
• 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

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