---
title: "8506 HSN Code | HSN Code for Primary cells & primary batteries in India"
description: "Know more about 8506 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8506 covering Primary cells & primary batteries."
canonical: "https://busy.in/hsn/sub-chapter-8506/"
---

# HSN Sub-chapter 8506: Primary cells & primary batteries

Primary cells and primary batteries

Part of [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 85061000 | [Manganese Dioxide](https://busy.in/hsn/hsn-85061000/) |
| 85063000 | [Mercuric Oxide](https://busy.in/hsn/hsn-85063000/) |
| 85064000 | [Silver Oxide](https://busy.in/hsn/hsn-85064000/) |
| 85065000 | [Lithium](https://busy.in/hsn/hsn-85065000/) |
| 85066000 | [Air-zinc](https://busy.in/hsn/hsn-85066000/) |
| 85068010 | [Button cells](https://busy.in/hsn/hsn-85068010/) |
| 85068090 | [Other primary cells and primary batteries: Other](https://busy.in/hsn/hsn-85068090/) |
| 85069000 | [Electrical Apparatus for Switching or Protecting Circuits](https://busy.in/hsn/hsn-85069000/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8506 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹152 Cr (−0.46% YoY) — 0.0041% of India's total exports
- Imports: ₹807 Cr (+11.16% YoY) — 0.0132% of India's total imports
- Trade balance: −₹656 Cr (Deficit); surplus rank #905 of 1233 sub-chapters
- Share of Chapter 85: 0.04% of its exports; import side 0.11%
- Rank within Chapter 85: #39 of 48 by export value; import-side #41

### Key metrics

- Export CAGR: 13.92% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #759 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +98.18% in FY 2021-22
- Contribution to Ch. 85: 0.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8506

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 85 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 85 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 69.43 | 0.0030% | — | 0.08% | 576.11 | 0.0160% | — | 0.16% | −506.68 | #781 |
| FY 2019-20 | 128.52 | 0.0058% | +85.11% | 0.12% | 424.72 | 0.0127% | −26.28% | 0.12% | −296.20 | #675 |
| FY 2020-21 | 80.14 | 0.0037% | −37.64% | 0.08% | 472.53 | 0.0162% | +11.26% | 0.14% | −392.39 | #760 |
| FY 2021-22 | 158.82 | 0.0051% | +98.18% | 0.11% | 469.98 | 0.0103% | −0.54% | 0.10% | −311.16 | #702 |
| FY 2022-23 | 117.99 | 0.0033% | −25.71% | 0.05% | 667.88 | 0.0116% | +42.11% | 0.12% | −549.89 | #780 |
| FY 2023-24 | 152.42 | 0.0042% | +29.18% | 0.05% | 726.44 | 0.0129% | +8.77% | 0.11% | −574.02 | #738 |
| FY 2024-25 | 151.72 | 0.0041% | −0.46% | 0.04% | 807.49 | 0.0132% | +11.16% | 0.11% | −655.77 | #759 |

- CAGR (7-year): exports 13.92%/yr, imports 5.79%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8506 export-import analysis

### Consistent export growth: 13.92% CAGR over 7 years

India's exports under HSN Sub-Chapter 8506 have grown at a compound annual rate of 13.92% over 7 fiscal years, rising from ₹69.43 Crore in FY 2018-19 to ₹151.72 Crore in FY 2024-25.

### HSN Sub-Chapter 8506 ranked #759 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8506 ranks #759 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #39 of 48. By trade surplus, it ranks #905 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8506 exports

The strongest single-year export movement for HSN Sub-Chapter 8506 was recorded in FY 2021-22, when exports surged by 98.18% over the prior year.

### India records a trade deficit of ₹655.77 Crore in HSN Sub-Chapter 8506 goods

In FY 2024-25, India's imports of ₹807.49 Cr exceeded exports of ₹151.72 Cr, resulting in a trade deficit of ₹655.77 Crore — ranking #905 of 1233 by surplus magnitude.

### Import growth of 5.79% CAGR signals stable import dependency for Primary cells & primary batteries

India's imports under HSN Sub-Chapter 8506 have grown at 5.79% CAGR, reaching ₹807.49 Crore in FY 2024-25.

### HSN Sub-Chapter 8506 contributes 0.04% of Chapter 85 exports — ranked #39

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8506 ranks #39 by export value — accounting for 0.04% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.11% share (rank #41).

## Related Sub-Chapters in Chapter 85

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8517: Telephone & Communication Apparatus](https://busy.in/hsn/sub-chapter-8517/) | ₹2,19,707 Cr |
| #2 | [HSN Sub-Chapter 8504: Clad metals](https://busy.in/hsn/sub-chapter-8504/) | ₹26,635 Cr |
| #3 | [HSN Sub-Chapter 8544: Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) | ₹19,814 Cr |
| #4 | [HSN Sub-Chapter 8503: Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) | ₹11,520 Cr |
| #5 | [HSN Sub-Chapter 8536: Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) | ₹11,406 Cr |
| #6 | [HSN Sub-Chapter 8538: Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) | ₹11,292 Cr |
| #7 | [HSN Sub-Chapter 8541: Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) | ₹11,002 Cr |
| #8 | [HSN Sub-Chapter 8537: Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) | ₹7,817 Cr |
| #9 | [HSN Sub-Chapter 8501: Electric motors](https://busy.in/hsn/sub-chapter-8501/) | ₹7,369 Cr |
| #10 | [HSN Sub-Chapter 8507: Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) | ₹6,959 Cr |
| #39 | HSN Sub-Chapter 8506: Primary cells & primary batteries (this hsn sub-chapter) | ₹152 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8501 | [Electric motors](https://busy.in/hsn/sub-chapter-8501/) |
| 8502 | [Electric Generating, Rotary Converters](https://busy.in/hsn/sub-chapter-8502/) |
| 8503 | [Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) |
| 8504 | [Clad metals](https://busy.in/hsn/sub-chapter-8504/) |
| 8505 | [Electro, Permanent Magnets, Clutches](https://busy.in/hsn/sub-chapter-8505/) |
| 8507 | [Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) |
| 8508 | [Vacuum Cleaners](https://busy.in/hsn/sub-chapter-8508/) |
| 8509 | [Electro-mechanical Appliances](https://busy.in/hsn/sub-chapter-8509/) |
| 8510 | [Electric Shavers & Clippers](https://busy.in/hsn/sub-chapter-8510/) |
| 8511 | [Ignition Equipment](https://busy.in/hsn/sub-chapter-8511/) |
| 8512 | [Lighting & Signaling Equipment](https://busy.in/hsn/sub-chapter-8512/) |
| 8513 | [Portable Electric Lamps](https://busy.in/hsn/sub-chapter-8513/) |
| 8514 | [Industrial electric furnaces & ovens](https://busy.in/hsn/sub-chapter-8514/) |
| 8515 | [Electric soldering & welding machines](https://busy.in/hsn/sub-chapter-8515/) |
| 8516 | [Electric heaters](https://busy.in/hsn/sub-chapter-8516/) |
| 8517 | [Telephone & Communication Apparatus](https://busy.in/hsn/sub-chapter-8517/) |
| 8518 | [Microphones and amplifiers](https://busy.in/hsn/sub-chapter-8518/) |
| 8519 | [Sound Recording Apparatus](https://busy.in/hsn/sub-chapter-8519/) |
| 8521 | [Video recording apparatus](https://busy.in/hsn/sub-chapter-8521/) |
| 8522 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8522/) |
| 8523 | [Recording discs and tapes](https://busy.in/hsn/sub-chapter-8523/) |
| 8524 | [Recorded Media](https://busy.in/hsn/sub-chapter-8524/) |
| 8525 | [Transmission apparatus](https://busy.in/hsn/sub-chapter-8525/) |
| 8526 | [Radar apparatus](https://busy.in/hsn/sub-chapter-8526/) |
| 8527 | [Radio-broadcasting reception apparatus](https://busy.in/hsn/sub-chapter-8527/) |
| 8528 | [Monitors and projectors](https://busy.in/hsn/sub-chapter-8528/) |
| 8529 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8529/) |
| 8530 | [Electrical signaling/traffic control](https://busy.in/hsn/sub-chapter-8530/) |
| 8531 | [Electric Signaling Apparatus](https://busy.in/hsn/sub-chapter-8531/) |
| 8532 | [Electrical Capacitors](https://busy.in/hsn/sub-chapter-8532/) |
| 8533 | [Electrical Resistors](https://busy.in/hsn/sub-chapter-8533/) |
| 8534 | [Printed circuits](https://busy.in/hsn/sub-chapter-8534/) |
| 8535 | [Electrical circuits protection](https://busy.in/hsn/sub-chapter-8535/) |
| 8536 | [Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) |
| 8537 | [Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) |
| 8538 | [Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) |
| 8539 | [Electric lamps & units](https://busy.in/hsn/sub-chapter-8539/) |
| 8540 | [Thermionic, cold cathode tubes](https://busy.in/hsn/sub-chapter-8540/) |
| 8541 | [Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) |
| 8542 | [Electronic integrated circuits](https://busy.in/hsn/sub-chapter-8542/) |
| 8543 | [Electrical machines](https://busy.in/hsn/sub-chapter-8543/) |
| 8544 | [Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) |
| 8545 | [Carbon articles for electrical use](https://busy.in/hsn/sub-chapter-8545/) |
| 8546 | [Electrical insulators](https://busy.in/hsn/sub-chapter-8546/) |
| 8547 | [Insulating fittings](https://busy.in/hsn/sub-chapter-8547/) |
| 8548 | [Electrical parts of machinery](https://busy.in/hsn/sub-chapter-8548/) |
| 8549 | [Electrical waste & scrap](https://busy.in/hsn/sub-chapter-8549/) |