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HSN Code 8549

Electrical and electronic waste and scrap

DescriptionCGSTSGSTIGSTSchedule
Electrical and electronic waste and scrap9%9%18%II

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

What counts as "waste and scrap" here

HSN 8549 is specifically for electrical and electronic waste and scrap — end-of-life equipment, components, or materials no longer fit for their original use and headed for recovery/recycling/disposal, not functioning electronic goods.

If what you're moving is a functioning (even if used/refurbished) electronic product rather than genuine waste or scrap material, it should be classified under the relevant product heading for that device, not this waste-specific code.

Frequently asked questions

What is the GST rate for HSN code 8549?

The GST rate for HSN code 8549 (Electrical and electronic waste and scrap) is 18% IGST (9% CGST + 9% SGST), as per Schedule II of Notification No. 9/2025-Integrated Tax (Rate).

Which chapter does HSN code 8549 belong to?

HSN code 8549 falls under Chapter 85 - Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers of the Customs Tariff Act, 1975.