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HSN CODE - 85481090 : OTHER WASTE AND SCRAP
| HSN CODE | Description | Policy |
|---|---|---|
| 8548 | WASTE AND SCRAP OF PRIMARY CELLS, PRIMARY BATTERIES AND ELECTRIC ACCUMULATORS; SPENT PRIMARY CELLS, SPENT PRIMARY BATTERIES AND SPENT ELECTRIC ACCUMULATORS; ELECTRICAL PARTS OF MACHINERY OR APPARATUS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER | |
| 854810 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators | |
| 85481090 | OTHER WASTE AND SCRAP | Restricted |
Harmonised System of Nomenclature (HSN Codes) 85481090 are used for the OTHER WASTE AND SCRAP products under Goods and Service Tax classification.
India was originally using 6 digit HSN codes to classify commodities but later two more digits were added to make the codes more precise, resulting in an 8 digit classification.
Understanding HSN Code 85481090
First two digits (85) represent the chapter number which is 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.
Next two digits (48) represent the heading number which is WASTE AND SCRAP OF PRIMARY CELLS, PRIMARY BATTERIES AND ELECTRIC ACCUMULATORS; SPENT PRIMARY CELLS, SPENT PRIMARY BATTERIES AND SPENT ELECTRIC ACCUMULATORS; ELECTRICAL PARTS OF MACHINERY OR APPARATUS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
Next two digits (10) represent the product code which is Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators
Last two digits (90) are for final or deeper classification which is OTHER WASTE AND SCRAP
All 8 digits of HSN code is mandatory for export & imports for tax invoice of GST.