What is HSN Code 854991?
HSN code 854991 is the Harmonized System of Nomenclature classification for Electrical And Electronic Waste And Scrap under India's Goods and Services Tax (GST). It is a 6-digit code sitting at the sub-heading (6-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 electrical and electronic waste and scrap must quote HSN 854991 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.