GST rate reclassification for primary cells and batteries takes effect, altering their tax treatment under Schedule II. Imposition of GST @ 18% on primary cells and primary batteries is prescribed with effect from 22-09-2025 by inclusion under Schedule II, pursuant to Notification No. 09/2025 (IGST(Rate)) dated 17-09-2025, indicating revised tax treatment for supply, manufacture, or import of these goods.