HSN Code 8506: Primary cells and primary batteries
HSN code 8506 classifies primary cells and primary batteries under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Primary cells and primary batteries falls in this bucket. Full ITC available.
Sample Calculation for Primary cells and primary batteries
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 8506
Use HSN code 8506 on every tax invoice for primary cells and primary batteries. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 8506
What is HSN code 8506?
HSN code 8506 classifies primary cells and primary batteries under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Primary cells and primary batteries?
Primary cells and primary batteries attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Primary cells and primary batteries exempt from GST?
No. Primary cells and primary batteries attracts 18% GST on every taxable sale.