8506 HSN Code: Primary cells & primary batteries

HSN Sub Chapter 8506 represents Primary cells & primary batteries under GST classification. This code helps businesses identify Primary cells & primary batteries correctly for billing, taxation, and trade. With HSN Sub Chapter 8506, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Primary cells & primary batteries.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
85	8506	Primary cells and primary batteries	18%	18%

HSN Code 8506

Chapter: 85

Description: Primary cells and primary batteries

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN	Description
85061000	Manganese dioxide
85063000	Mercuric oxide
85064000	Silver oxide
85065000	Lithium
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 85065000

Lithium

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

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

Order Number	Description
42/2020	D.S. Brothers (Naa (National Anti Profiteering Authority), )
2	Epcos India Pvt. Ltd. (AAR (Authority For Advance Ruling), Haryana)
KAR/AAAR/02/2019-20	Xiaomi Technology India Private Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka)

Order No. 42/2020

D.S. Brothers (Naa (National Anti Profiteering Authority), )

Order No. 2

Epcos India Pvt. Ltd. (AAR (Authority For Advance Ruling), Haryana)

Order No. KAR/AAAR/02/2019-20

Xiaomi Technology India Private Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka)

What products are classified under HSN 8506

It includes Primary cells & primary batteries

How do I bill a kit or combo that includes Primary cells & primary batteries?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

What are the e‑way bill and e‑invoice points while moving Primary cells & primary batteries?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

How are warranty replacements of Primary cells & primary batteries handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

What should my invoice and records include for Primary cells & primary batteries?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Any special steps when selling Primary cells & primary batteries through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

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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