HSN Code / SAC Directory Details
HSN Code 85488549
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
Tax Rates Split Breakdown
CGST
9%
SGST
9%
IGST
18%
18% Unified GST Rate aligned with the latest GST council notifications.
Tax Category Classification
Category typeGoods
HSN GOODS CLASSIFICATION
Place of Supply (POS) Legal Compliance
Place of Supply is the physical delivery destination state. If interstate, IGST applies; if intrastate, CGST + SGST applies. Incorrect placement of Place of Supply values in Table 3.2 or GSTR-1 files triggers immediate ledger mismatches and billing audits. Use GST Neural's auto-healing engine to validate address state codes.
Automated Filing & Verification
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