HSN Code 85065000: Lithium

HSN Code 85065000 represents Lithium under GST classification. This code helps businesses identify Lithium correctly for billing, taxation, and trade. With HSN Code 85065000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lithium.

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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	Lithium	9%	9%	18%	0%

Description of goods

Lithium

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%

HSN Code	Description
85061000	Manganese dioxide
85063000	Mercuric oxide
85064000	Silver oxide
85066000	Air-zinc
85068010	Other primary cells and primary batteries: Button Cells
85068090	Other primary cells and primary batteries: Other
85069000	Parts

HSN Code 85061000

Manganese dioxide

HSN Code 85063000

Mercuric oxide

HSN Code 85064000

Silver oxide

HSN Code 85066000

Air-zinc

HSN Code 85068010

Other primary cells and primary batteries: Button Cells

HSN Code 85068090

Other primary cells and primary batteries: Other

HSN Code 85069000

Parts

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What products are classified under HSN 85065000 ?

It includes Nickel-Cadmium

How much GST applies to Lithium?

Under HSN 85065000, Lithium attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Lithium?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Do e‑way bill and e‑invoice apply for Lithium?

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.

Does packaging or labelling change the GST for Lithium?

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.

How should mixed supplies be billed when Lithium is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lithium; Nil for exempt items if applicable).

Important Disclaimer

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.

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