What is HSN Code 85491100?
HSN code 85491100 is the Harmonized System of Nomenclature classification for Waste And Scrap Of Lead-Acid Accumulators, Spent Lead-Acid 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; Sound Recorders…, which is part of Section XVI: Machinery & Electrical Equipment. Every GST-registered business supplying waste and scrap of lead-acid accumulators, spent lead-acid accumulators must quote HSN 85491100 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.