Lekhae
HSN 8549: Electrical and electronic waste and scrap
HSN code 8549 covers: Electrical and electronic waste and scrap.
After the 22 Sep 2025 reform most goods fall under 5% or 18% GST (a few sin/luxury items are 40%). We don't show an exact rate for this specific code because it isn't verified — check the CBIC rate finder or your CA, then enter that rate when you invoice.
Rates were revised in the 22 Sep 2025 GST reform (now a two-slab 5% / 18% structure for most goods, with a 40% slab for sin/luxury items). This is a reference, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 8549
This heading has 11 subheadings, including: Waste and scrap of lead-acid accumulators; spent lead-acid accumulators, Waste and scrap; of primary cells, primary batteries and electric accumulators, spent or not, containing lead, cadmium or mercury, other than lead-acid accumulators, Waste and scrap; of primary cells, primary batteries and electric accumulators, spent or not, sorted by chemical type and not containing lead, cadmium or mercury, Waste and scrap; of primary cells, primary batteries and electric accumulators, spent or not, unsorted and not containing lead, cadmium or mercury, Waste and scrap; of primary cells, primary batteries and electric accumulators, n.e.c. in item no 8549.1, Electrical and electronic waste and scrap; of a kind used principally for the recovery of precious metal, containing primary cells and batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical, Waste and scrap; of a kind used principally for the recovery of precious metal n.e.c. in item no 8549.21, Electrical and electronic waste and scrap; electrical and electronic assemblies and printed circuit boards, other than those used principally for the recovery of precious metal, containing primary cells and batteries, electric accumulators, mercury-switch…. Use the HSN/SAC finder to pin down the exact code.
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