What is HSN Code 85492100?
HSN code 85492100 is the Harmonized System of Nomenclature classification for Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches,… under India's Goods and Services Tax (GST). It is a 8-digit code sitting at the tariff item (8-digit) level of the HSN hierarchy.
This code belongs to Chapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…, which is part of Section XVI: Machinery & Electrical Equipment. Every GST-registered business supplying containing primary cells, primary batteries, electric accumulators, mercury-switches,… must quote HSN 85492100 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.