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HSN 8506: Cells and batteries; primary
HSN code 8506 covers: Cells and batteries; primary.
It is taxed at 18% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 8506 in the HSN/SAC column and 18 in the GST % column when you bill it.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 8506
This heading has 7 subheadings, including: Cells and batteries; primary, manganese dioxide, Cells and batteries; primary, mercuric oxide, Cells and batteries; primary, silver oxide, Cells and batteries; primary, lithium, Cells and batteries; primary, air-zinc, Cells and batteries; primary, (other than manganese dioxide, mercuric oxide, silver oxide, lithium or air-zinc), Cells and batteries; primary, parts thereof. Use the HSN/SAC finder to pin down the exact code.
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