HSN Code 85068010: Button cells

HSN Code 85068010 represents Button cells under GST classification. This code helps businesses identify Button cells correctly for billing, taxation, and trade. With HSN Code 85068010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Button cells.

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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	Other primary cells and primary batteries: Button Cells	9%	9%	18%	0%

Description of goods

Other primary cells and primary batteries: Button Cells

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
85065000	Lithium
85066000	Air-zinc
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 85065000

Lithium

HSN Code 85066000

Air-zinc

HSN Code 85068090

Other primary cells and primary batteries: Other

HSN Code 85069000

Parts

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What products are classified under HSN 85068010 ?

It includes Nickel-Metal Hydride

Does packaging or labelling change the GST for Button cells?

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.

Do e‑way bill and e‑invoice apply for Button cells?

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.

Can we claim ITC on inputs used to trade Button cells?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

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

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

Any common misclassification issue with Button cells?

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

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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