In order to resolve the impact analysis of the spent fuel storage rack structural considered a spent fuel assembly drop event, the elastic-plastic impact analysis function of ANSYS LS-DYNA has been developed. The impact analysis of Spent Fuel Storage Rack for 300MW PWR is performed with ANSYS LS-DYNA, the strain failure and deformation failure were used to estimate the mechanical response of the spent fuel storage rack, which showed the design of the spent fuel storage rack met the requirement of safety. The methodology of elastic-plastic impact analysis and assessment for spent fuel storage rack is available for other equipments.