Origin Chapter: Chapter 85
|HSN Code||Description||Rate (%)||CESS (%)||Effective Date||Rate Revision|
|8506||Primary Cells And Primary Batteries||18||0||15/11/2017||18% has replaced 28%|
|85061000||Primary Cells And Primary Batteries Manganese Dioxide||18||0||15/11/2017||18% has replaced 28%|
|85063000||Primary Cells And Primary Batteries Mercuric Oxide||18||0||15/11/2017||18% has replaced 28%|
|85064000||Primary Cells And Primary Batteries Silver Oxide||18||0||15/11/2017||18% has replaced 28%|
|85065000||Primary Cells And Primary Batteries Lithium||18||0||15/11/2017||18% has replaced 28%|
|85066000||Primary Cells And Primary Batteries Air-Zinc||18||0||15/11/2017||18% has replaced 28%|
|850680||Other Primary Cells And Primary Batteries||18||0||15/11/2017||18% has replaced 28%|
|85068010||Primary Cells And Primary Batteries - Other Primary Cells And Primary Batteries:Button Cells||18||0||15/11/2017||18% has replaced 28%|
|85068090||Primary Cells And Primary Batteries - Other Primary Cells And Primary Batteries:Other||18||0||15/11/2017||18% has replaced 28%|
|85069000||Primary Cells And Primary Batteries -Parts||18||0||15/11/2017||18% has replaced 28%|
Disclaimer: Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system.
There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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