What products are classified under HSN 85121000 ?
It includes Electrical Lighting & Signalling Equipment Parts
HSN Code 85121000 represents Bicycle lighting equipment under GST classification. This code helps businesses identify Bicycle lighting equipment correctly for billing, taxation, and trade. With HSN Code 85121000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Bicycle lighting equipment.
HSN Code 85121000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | 8512 | Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles | Lighting or visual signalling equipment of a kind used on bicycles | 9% | 9% | 18% | 0% |
Description of goods
Lighting or visual signalling equipment of a kind used on bicycles
Chapter
85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Sub Chapter
8512 – Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
Bicycle lighting equipment does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Other lighting or visual signalling equipment : Head lamps, tail lamps, stop lamps, side lamps and blinkers | |
| Other lighting or visual signalling equipment : Other automobile lighting equipment | |
| Other lighting or visual signalling equipment : Other | |
| Sound signalling equipment: Horns | |
| Sound signalling equipment: Other | |
| Windscreen wipers, defrosters and demisters | |
| Parts |
Other lighting or visual signalling equipment : Head lamps, tail lamps, stop lamps, side lamps and blinkers
Other lighting or visual signalling equipment : Other automobile lighting equipment
Other lighting or visual signalling equipment : Other
Sound signalling equipment: Horns
Sound signalling equipment: Other
Windscreen wipers, defrosters and demisters
Parts
It includes Electrical Lighting & Signalling Equipment Parts
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Under HSN 85121000, Bicycle lighting equipment attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Bicycle lighting equipment; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.