HSN Code 854991 – Containing Primary Cells, Primary Batteries, Electric…

HSN Code

854991

Chapter

Digits

6-digit

Section

XVI

What is HSN Code 854991?

HSN code 854991 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 6-digit code sitting at the sub-heading (6-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 854991 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 854991

Level	Code	Description
Chapter	85	electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Heading	8549	electrical and electronic waste and scrap
Sub-heading	854991	containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (pcbs)'

GST rate for HSN 854991

Goods under HSN 854991 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Nil / Exempt

Fresh produce, milk, cereals, books

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches,… →

Sub-codes under this classification

HSN Code	Description
85499100	containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (pcbs)'

HSN Code 854991 — FAQs

What is HSN code 854991?

HSN code 854991 classifies "Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches,…" under India's GST regime. It falls under Chapter 85 (Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…) of the Harmonized System of Nomenclature.

How many digits is HSN code 854991?

854991 is a 6-digit HSN code — a sub-heading (6-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 854991?

Goods under HSN 854991 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches,….

Which chapter does HSN code 854991 belong to?

HSN 854991 belongs to Chapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…, part of Section XVI: Machinery & Electrical Equipment.

Auto-fill HSN 854991 on every invoice

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HSN Code 854991 – Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercury-Switches,…