When looking for the HSN (Harmonized System of Nomenclature) code for 3-volt lithium coin cell batteries, it falls under the broader category of primary cells and batteries. Here's a breakdown based on the search results: * Key HSN Code: * The primary HSN code to be aware of is 8506, which covers "Primary cells and primary batteries." * Specifically, lithium cells and batteries are classified under 850650. * Also, Button cells can be found under 85068010. * Variations: * Within these categories, there can be further subdivisions, especially when distinguishing between different types of primary batteries. * It is important to note that the GST rates can change. Therefore it is always best to check with current government resources. * Important Considerations: * "Coin cell" or "button cell" batteries, which are often 3-volt lithium batteries, are included within these classifications. Therefore, when dealing with 3-volt lithium coin cell batteries, particularly in an Indian context, you should pay close attention to HSN code 8506, and especially 850650.