GST classification: primary cells and primary batteries treated as taxable goods under schedule provision with notification-based rate applicability. Primary cells and primary batteries are listed as taxable goods under the schedule entry for tariff item 8506 and subject to GST as inserted by notification no. 43/2017 w.e.f. 15-11-2017; the schedule entry remains operative until 21-09-2025, applying schedule-based GST treatment to their supply.