HSN Classification

HSN 854931 - 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)

Classification level: Service/product sub-category. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type
HSN
Code
854931
Official Description
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)

Tax guide notes

  • - GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
  • - Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
  • - If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

  • - Keep product/service description on invoice aligned with the selected HSN/SAC code.
  • - Review code selection whenever scope of work or product mix changes.
  • - Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

Related codes

HSN
8549

ELECTRICAL AND ELECTRONIC WASTE AND SCRAP

HSN
854911

WASTE AND SCRAP OF LEAD-ACID ACCUMULATORS, SPENT LEAD-ACID ACCUMULATORS

HSN
854912

OTHER, CONTAINING LEAD, CADMIUM OR MERCURY

HSN
854913

SORTED BY CHEMICAL TYPE AND NOT CONTAINING LEAD, CADMIUM OR MERCURY

HSN
854914

UNSORTED AND NOT CONTAINING LEAD, CADMIUM OR MERCURY

HSN
854919

OTHER

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HSN 854931 - Meaning, GST Classification & Tax Guide | TaxTap