What products are classified under HSN 85061000 ?
It includes Electrical Apparatus for Switching or Protecting Circuits
HSN Code 85061000 represents Manganese Dioxide under GST classification. This code helps businesses identify Manganese Dioxide correctly for billing, taxation, and trade. With HSN Code 85061000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Manganese Dioxide.
HSN Code 85061000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 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 | 8506 | Primary cells and primary batteries | Manganese dioxide | 9% | 9% | 18% | 0% |
Description of goods
Manganese dioxide
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
Sub Chapter
8506 – Primary cells and primary batteries
Manganese Dioxide does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Mercuric oxide | |
| Silver oxide | |
| Lithium | |
| Air-zinc | |
| Other primary cells and primary batteries: Button Cells | |
| Other primary cells and primary batteries: Other | |
| Parts |
Mercuric oxide
Silver oxide
Lithium
Air-zinc
Other primary cells and primary batteries: Button Cells
Other primary cells and primary batteries: Other
Parts
It includes Electrical Apparatus for Switching or Protecting Circuits
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Manganese Dioxide; Nil for exempt items if applicable).
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.