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of <h1>Primary Cells & Batteries under Code 8506 Taxed at 18% IGST or 9% CGST + 9% SGST/UTGST per Notification 43/2017</h1> Goods classified under the code 8506, which include primary cells and primary batteries, are subject to a tax rate under Schedule 3. The applicable tax is either an Integrated Goods and Services Tax (IGST) at 18% or a combination of Central Goods and Services Tax (CGST) at 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This classification and tax rate were established by notification number 43/2017, effective from November 15, 2017.
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