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 purposes. 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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New GST Rate for HSN Code 8506

GST Rate for Primary cells & primary batteries under HSN Code 8506. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

85

HSN Code

8506

HSN Description

Primary cells and primary batteries

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8506

Following tariff HSN codes fall under Primary cells & primary batteries.

Tariff HSN

85061000

Description

Manganese dioxide

Tariff HSN

85063000

Description

Mercuric oxide

Tariff HSN

85064000

Description

Silver oxide

Tariff HSN

85065000

Description

Lithium

Tariff HSN

85066000

Description

Air-zinc

Tariff HSN

85068010

Description

Other primary cells and primary batteries: Button Cells

Tariff HSN

85068090

Description

Other primary cells and primary batteries: Other

Tariff HSN

85069000

Description

Parts

India’s Trade Performance — HSN Sub-Chapter 8506 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹152 Cr

−0.46% vs FY 2023-24

0.0041% of India’s total exports

India’s Imports

FY 2024-25

₹807 Cr

+11.16% vs FY 2023-24

0.0132% of India’s total imports

Trade Balance

FY 2024-25

−₹656 Cr

Trade Deficit

Surplus rank #905 of 1233 subchapters

% of Chapter 85

FY 2024-25

0.04%

Share of Chapter 85’s total exports in FY 2024-25

Import side: 0.11% of Chapter 85’s imports

Rank Within Chapter 85

FY 2024-25

#39 of 48

Position by export value among subchapters in Chapter 85

Import-side rank: #41 of 48

At a glance

13.92%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#759

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+98.18%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.04%

Contribution to Ch. 85

Share of Chapter 85 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #781

Balance

−506.68

Exports

69.43 ₹ Cr

0.0030% share

— YoY

0.08% of Ch. 85

Imports

576.11 ₹ Cr

0.0160% share

— YoY

0.16% of Ch. 85

FY 2019-20 Exp. Rank #675

Balance

−296.20

Exports

128.52 ₹ Cr

0.0058% share

+85.11% YoY

0.12% of Ch. 85

Imports

424.72 ₹ Cr

0.0127% share

−26.28% YoY

0.12% of Ch. 85

FY 2020-21 Exp. Rank #760

Balance

−392.39

Exports

80.14 ₹ Cr

0.0037% share

−37.64% YoY

0.08% of Ch. 85

Imports

472.53 ₹ Cr

0.0162% share

+11.26% YoY

0.14% of Ch. 85

FY 2021-22 Exp. Rank #702

Balance

−311.16

Exports

158.82 ₹ Cr

0.0051% share

+98.18% YoY

0.11% of Ch. 85

Imports

469.98 ₹ Cr

0.0103% share

−0.54% YoY

0.10% of Ch. 85

FY 2022-23 Exp. Rank #780

Balance

−549.89

Exports

117.99 ₹ Cr

0.0033% share

−25.71% YoY

0.05% of Ch. 85

Imports

667.88 ₹ Cr

0.0116% share

+42.11% YoY

0.12% of Ch. 85

FY 2023-24 Exp. Rank #738

Balance

−574.02

Exports

152.42 ₹ Cr

0.0042% share

+29.18% YoY

0.05% of Ch. 85

Imports

726.44 ₹ Cr

0.0129% share

+8.77% YoY

0.11% of Ch. 85

FY 2024-25 Exp. Rank #759

Balance

−655.77

Exports

151.72 ₹ Cr

0.0041% share

−0.46% YoY

0.04% of Ch. 85

Imports

807.49 ₹ Cr

0.0132% share

+11.16% YoY

0.11% of Ch. 85

CAGR · 7-Year

Exports

13.92% /yr

Imports

5.79% /yr

Consistently Deficit
Chapter 85 total

reference, FY 2024-25

Export

₹3,73,532.09 Cr

Import

₹7,49,913.76 Cr

Trade Balance

−3,76,381.67

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8506 ranks #759 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8506 and GST compliance.

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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