Q3Codes under 8506
| Code | Description | GST rate |
|---|---|---|
| 8506 10 | Manganese dioxide | 18% |
| 8506 30 | Mercuric oxide | 18% |
| 8506 40 | Silver oxide | 18% |
| 8506 50 | Lithium | 18% |
| 8506 60 | Air-zinc | 18% |
| 8506 80 | Other primary cells and primary batteries — primary cells and primary batteries | 18% |
| 8506 80 10 | Button cells | 18% |
| 8506 90 | Parts | 18% |
← Chapter 85: Electrical machinery and equipment
Related HSN codes
Frequently Asked Questions
What is the HSN code for primary cells and primary batteries?
The HSN code for primary cells and primary batteries is 8506, under Chapter 85 (Electrical machinery and equipment).
What is the GST rate on primary cells and primary batteries?
Primary cells and primary batteries is taxed at 18% GST under HSN code 8506.
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.