Mark IT Solutions
Mark IT Solutions
HSN 8506 18% GST

HSN Code 8506 — Batteries (primary cells)

HSN code 8506 covers primary cells and primary batteries. Under GST 2.0 (effective 22 September 2025), HSN 8506 (batteries (primary cells)) is taxed at 18% GST. This code falls under Chapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles.

Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).

HSN 8506 at a glance

HSN Code8506
DescriptionPRIMARY CELLS AND PRIMARY BATTERIES
GST Rate (GST 2.0)18%
ChapterChapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles
Heading8506

GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.

Sub-classifications under HSN 8506

15 more specific 6- and 8-digit codes fall under 8506 (batteries (primary cells)). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
850610Manganese Dioxide18%
850630Mercuric Oxide18%
850640Silver Oxide18%
850650Lithium18%
850660Air-Zinc18%
850680Other Primary Cells And Primary Batteries:18%
850690Parts18%
85061000Manganese Dioxide18%
85063000Mercuric Oxide18%
85064000Silver Oxide18%
85065000Lithium18%
85066000Air-Zinc18%
85068010Button Cells18%
85068090Other18%
85069000Parts18%

Frequently Asked Questions

What is the HSN code for batteries (primary cells)?
The HSN code for batteries (primary cells) is 8506, under Chapter 85 (Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles).
What is the GST rate on batteries (primary cells)?
Under GST 2.0, HSN 8506 (batteries (primary cells)) is taxed at 18% GST.
Which chapter does HSN code 8506 belong to?
HSN 8506 belongs to Chapter 85 of the HSN classification — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles.
Is the HSN code 8506 mandatory on invoices for batteries (primary cells)?
Yes. To bill batteries (primary cells) under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (8506) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

Related HSN codes in Chapter 85

8517 · Mobile phones→ 8528 · Televisions (TV)→ 8516 · Electric heaters & irons→ 8504 · Chargers & adaptors→ 8523 · Pen drives & memory cards→ 8544 · Wires & cables→ 8536 · Switches & sockets→ 8507 · Batteries (Li-ion/accumulators)→

People also search for

batteries (primary cells) HSN code GST rate on batteries (primary cells) batteries (primary cells) GST rate HSN code 8506 8506 HSN code GST rate

GST-compliant invoicing in TallyPrime

Auto-apply the correct HSN code & GST rate on every invoice. Mark IT is a 5-Star Certified Tally Partner in Mumbai.

Get TallyPrime