HSN Code 85068090: Other primary cells and primary batteries: Other

HSN Code 85068090 represents Other primary cells and primary batteries: Other under GST classification. This code helps businesses identify Other primary cells and primary batteries: Other correctly for billing, taxation, and trade. With HSN Code 85068090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other primary cells and primary batteries: Other.

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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: Other	9%	9%	18%	0%

Description of goods

Other primary cells and primary batteries: Other

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
85068010	Other primary cells and primary batteries: Button Cells
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 85068010

Other primary cells and primary batteries: Button Cells

HSN Code 85069000

Parts

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What products are classified under HSN 85068090 ?

It includes Lithium-Ion

Can we claim ITC on inputs used to trade Other primary cells and primary batteries: Other?

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

Any common misclassification issue with Other primary cells and primary batteries: Other?

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 Other primary cells and primary batteries: Other?

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 Other primary cells and primary batteries: Other?

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 Other primary cells and primary batteries: Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other primary cells and primary batteries: Other; 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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