<h1>GST classification: primary cells and primary batteries treated as taxable goods under schedule provision with notification-based rate applicability.</h1> 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.