HSN Code 85066000 represents Air-Zinc Primary Cells and Batteries under GST classification. This code helps businesses identify Air-Zinc Primary Cells and Batteries correctly for billing, taxation, and trade. With HSN Code 85066000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Air-Zinc Primary Cells and Batteries.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 85066000 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
Air-zinc
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
Air-zinc
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.
Air-Zinc Primary Cells and Batteries does not include products with the following descriptions.
Manganese dioxide
Mercuric oxide
Silver oxide
Lithium
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 2025-26₹26 Cr
0.0004% of India’s total imports
Trade Balance
FY 2025-26−₹26 Cr
Surplus rank #9778 of 12872 HSN codes
% of Sub-Chapter 8506
FY 2025-260.06%
Share of Sub-Chapter 8506’s total exports in FY 2025-26
Import side: 2.37% of Sub-Chapter 8506’s imports
Rank Within Sub-Chapter 8506
FY 2025-26#6 of 8
Position by export value among HSN codes in Sub-Chapter 8506
Import-side rank: #6 of 8
At a glance
15.04%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#9970
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+2,400.00%
Peak Growth Year
FY 2024-25 · strongest single-year move
0.06%
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
−6.00
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.04% of Sub-Ch. 8506
Imports
6.03 ₹ Cr
0.0002% share
— YoY
1.05% of Sub-Ch. 8506
Balance
−7.32
Exports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 8506
Imports
7.32 ₹ Cr
0.0002% share
+21.39% YoY
1.72% of Sub-Ch. 8506
Balance
−8.55
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.86% of Sub-Ch. 8506
Imports
9.24 ₹ Cr
0.0003% share
+26.23% YoY
1.96% of Sub-Ch. 8506
Balance
−10.88
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−94.20% YoY
0.03% of Sub-Ch. 8506
Imports
10.92 ₹ Cr
0.0002% share
+18.18% YoY
2.32% of Sub-Ch. 8506
Balance
−13.06
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−75.00% YoY
0.01% of Sub-Ch. 8506
Imports
13.07 ₹ Cr
0.0002% share
+19.69% YoY
1.96% of Sub-Ch. 8506
Balance
−14.56
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+100.00% YoY
0.01% of Sub-Ch. 8506
Imports
14.58 ₹ Cr
0.0003% share
+11.55% YoY
2.01% of Sub-Ch. 8506
Balance
−22.59
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+2,400.00% YoY
0.33% of Sub-Ch. 8506
Imports
23.09 ₹ Cr
0.0004% share
+58.37% YoY
2.86% of Sub-Ch. 8506
Balance
−25.63
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−84.00% YoY
0.06% of Sub-Ch. 8506
Imports
25.71 ₹ Cr
0.0004% share
+11.35% YoY
2.37% of Sub-Ch. 8506
CAGR · 8-Year
Exports
15.04% /yr
Imports
23.02% /yr
reference, FY 2025-26
Export
₹127.47 Cr
Import
₹1,083.88 Cr
Trade Balance
−956.41
India's exports under HSN Code 85066000 have grown at a compound annual rate of 15.04% over 8 fiscal years, rising from ₹0.03 Crore in FY 2018-19 to ₹0.08 Crore in FY 2025-26.
In FY 2025-26, HSN Code 85066000 ranks #9970 out of 12872 HSN codes by total export value. Within Sub-Chapter 8506, it ranks #6 of 8. By trade surplus, it ranks #9778 of 12872.
The strongest single-year export movement for HSN Code 85066000 was recorded in FY 2024-25, when exports surged by 2,400.00% over the prior year.
In FY 2025-26, India's imports of ₹25.71 Cr exceeded exports of ₹0.08 Cr, resulting in a trade deficit of ₹25.63 Crore — ranking #9778 of 12872 by surplus magnitude.
India's imports under HSN Code 85066000 have grown at 23.02% CAGR, reaching ₹25.71 Crore in FY 2025-26.
Among the 8 HSN codes under Sub-Chapter 8506, HSN Code 85066000 ranks #6 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 2.37% share (rank #6).
Clear answers to common queries about HSN Code 85066000 and GST compliance.
It includes Nickel-Iron
Under HSN 85066000, Air-Zinc Primary Cells and Batteries attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.