Q3Codes under 8549
| Code | Description | GST rate |
|---|---|---|
| 8549 11 | Waste and scrap of lead-acid accumulators, spent lead-acid accumulators | 18% |
| 8549 12 | Other, containing lead, cadmium or mercury | 18% |
| 8549 13 | Sorted by chemical type and not containing lead, cadmium or mercury | 18% |
| 8549 14 | Unsorted and not containing lead, cadmium or mercury | 18% |
| 8549 19 | Electrical and electronic waste and scrap › Other | 18% |
| 8549 21 | Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (pcbs) — electrical and electronic waste and scrap | 18% |
| 8549 29 | Electrical and electronic waste and scrap › Other | 18% |
| 8549 31 | Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (pcbs) — electrical and electronic waste and scrap | 18% |
| 8549 39 | Electrical and electronic waste and scrap › Other | 18% |
| 8549 91 | Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (pcbs)' — electrical and electronic waste and scrap | 18% |
| 8549 99 | Electrical and electronic waste and scrap › Other | 18% |
← Chapter 85: Electrical machinery and equipment
Related HSN codes
8501Electric motors and generators (excluding generating sets)8548Electrical parts of machinery or apparatus, not specified8502Electric generating sets and rotary converters8547Insulating fittings for electrical machines, appliances8503Parts of machines (headings 8501, 8502)8546Electrical insulators of any material
Frequently Asked Questions
What is the HSN code for electrical and electronic waste and scrap?
The HSN code for electrical and electronic waste and scrap is 8549, under Chapter 85 (Electrical machinery and equipment).
What is the GST rate on electrical and electronic waste and scrap?
Electrical and electronic waste and scrap is taxed at 18% GST under HSN code 8549.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.