HSN Code 85063000 represents Mercuric Oxide Primary Cells and Batteries under GST classification. This code helps businesses identify Mercuric Oxide Primary Cells and Batteries correctly for billing, taxation, and trade. With HSN Code 85063000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Mercuric Oxide Primary Cells and Batteries.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 85063000 relates to the following description.
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
Primary cells and primary batteries
Mercuric oxide
9%
9%
18%
0%
Exempt (0%) when supplied as parts for the manufacture of hearing aids; 18% otherwise. Source: Notification 10/2025-Central Tax (Rate), S. No. 170.
Description of Goods
Mercuric oxide
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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Exempt (0%) when supplied as parts for the manufacture of hearing aids; 18% otherwise. Source: Notification 10/2025-Central Tax (Rate), S. No. 170.
Mercuric Oxide Primary Cells and Batteries does not include products with the following descriptions.
Manganese dioxide
Silver oxide
Lithium
Air-zinc
Other primary cells and primary batteries: Button Cells
Other primary cells and primary batteries: Other
Parts
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2025-26Nil
0.0000% of India’s total imports
Trade Balance
FY 2025-26< ₹1 Crore
Surplus rank #5603 of 12872 HSN codes
% of Sub-Chapter 8506
FY 2025-260.01%
Share of Sub-Chapter 8506’s total exports in FY 2025-26
Import side: 0.00% of Sub-Chapter 8506’s imports
Rank Within Sub-Chapter 8506
FY 2025-26#8 of 8
Position by export value among HSN codes in Sub-Chapter 8506
At a glance
0.00%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#10535
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+233.33%
Peak Growth Year
FY 2024-25 · strongest single-year move
0.01%
Contribution to Sub-Ch. 8506
Share of Sub-Chapter 8506 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+0.01
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.01% of Sub-Ch. 8506
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8506
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 8506
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8506
Balance
−0.01
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8506
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8506
Balance
−0.02
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8506
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+100.00% YoY
0.00% of Sub-Ch. 8506
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8506
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 8506
Balance
+0.03
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.02% of Sub-Ch. 8506
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8506
Balance
+0.07
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+233.33% YoY
0.07% of Sub-Ch. 8506
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8506
Balance
+0.01
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−90.00% YoY
0.01% of Sub-Ch. 8506
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 8506
CAGR · 8-Year
Exports
0.00% /yr
Imports
—
reference, FY 2025-26
Export
₹127.47 Cr
Import
₹1,083.88 Cr
Trade Balance
−956.41
India's exports under HSN Code 85063000 have grown at a compound annual rate of 0.00% over 8 fiscal years, rising from ₹0.01 Crore in FY 2018-19 to ₹0.01 Crore in FY 2025-26.
In FY 2025-26, HSN Code 85063000 ranks #10535 out of 12872 HSN codes by total export value. Within Sub-Chapter 8506, it ranks #8 of 8. By trade surplus, it ranks #5603 of 12872.
The strongest single-year export movement for HSN Code 85063000 was recorded in FY 2024-25, when exports surged by 233.33% over the prior year.
In FY 2025-26, India's exports of ₹0.01 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.01 Crore — ranking #5603 of 12872 by surplus magnitude.
Among the 8 HSN codes under Sub-Chapter 8506, HSN Code 85063000 ranks #8 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.00% share.
Clear answers to common queries about HSN Code 85063000 and GST compliance.
It includes Lead-acid batteries: Piston engines
Under HSN 85063000, Mercuric Oxide Primary Cells and Batteries attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mercuric Oxide Primary Cells and Batteries; 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.
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.