What is HSN Code 85489000?
HSN code 85489000 is the Harmonized System of Nomenclature classification for Waste And Scrap Of Primary Cells, Primary Batteries And Electric Accumulators under India's Goods and Services Tax (GST). It is a 8-digit code sitting at the tariff item (8-digit) level of the HSN hierarchy.
This code belongs to Chapter 85 — Electrical Machinery And Equipment And Parts Thereof, which is part of Section XVI: Machinery & Electrical Equipment. Every GST-registered business supplying waste and scrap of primary cells, primary batteries and electric accumulators must quote HSN 85489000 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.