--- title: "HSN Code for Bicycle lighting equipment | HSN 85121000 GST Rate" description: "Find HSN and GST Rates for 85121000 related to Bicycle lighting equipment with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85121000/" --- # HSN Code 85121000: Bicycle lighting equipment - [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/) - [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/) - [Sub-chapter 8512: Lighting & Signaling Equipment](https://busy.in/hsn/sub-chapter-8512/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Lighting or visual signalling equipment of a kind used on bicycles | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85121000 ? It includes Electrical Lighting & Signalling Equipment Parts ### Can we claim ITC on inputs used to trade Bicycle lighting equipment? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Bicycle lighting equipment? 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. ### How much GST applies to Bicycle lighting equipment? Under HSN 85121000, Bicycle lighting equipment attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Bicycle lighting equipment is sold with other items? 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). ### Any common misclassification issue with Bicycle lighting equipment? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Bicycle lighting equipment? 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. ## India's trade performance: HSN Code 85121000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (+14.29% YoY) — 0.0000% of India's total exports - Imports: ₹6 Cr (−5.26% YoY) — 0.0001% of India's total imports - Trade balance: −₹5 Cr (Deficit); surplus rank #8641 of 12657 HSN codes - Share of Sub-Chapter 8512: 0.05% of its exports; import side 0.15% - Rank within Sub-Chapter 8512: #8 of 8 by export value; import-side #8 ### Key metrics - Export CAGR: -14.70% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8214 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +27.41% in FY 2019-20 - Contribution to Sub-Ch. 8512: 0.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85121000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8512 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8512 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.70 | 0.0001% | — | 0.21% | 32.06 | 0.0009% | — | 1.28% | −29.36 | #6598 | | FY 2019-20 | 3.44 | 0.0002% | +27.41% | 0.29% | 11.21 | 0.0003% | −65.03% | 0.43% | −7.77 | #6290 | | FY 2020-21 | 3.53 | 0.0002% | +2.62% | 0.32% | 10.28 | 0.0004% | −8.30% | 0.36% | −6.75 | #6362 | | FY 2021-22 | 1.32 | 0.0000% | −62.61% | 0.07% | 10.65 | 0.0002% | +3.60% | 0.30% | −9.33 | #7738 | | FY 2022-23 | 1.05 | 0.0000% | −20.45% | 0.06% | 5.22 | 0.0001% | −50.99% | 0.13% | −4.17 | #8063 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −13.33% | 0.05% | 6.65 | 0.0001% | +27.39% | 0.16% | −5.74 | #8318 | | FY 2024-25 | 1.04 | 0.0000% | +14.29% | 0.05% | 6.30 | 0.0001% | −5.26% | 0.15% | −5.26 | #8214 | - CAGR (7-year): exports -14.70%/yr, imports -23.75%/yr (consistently Deficit) ## Key trade insights: HSN Code 85121000 export-import analysis ### Export decline: -14.70% CAGR over 7 years India's exports under HSN Code 85121000 have declined at a compound annual rate of -14.70% over 7 fiscal years, falling from ₹2.70 Crore in FY 2018-19 to ₹1.04 Crore in FY 2024-25. ### HSN Code 85121000 ranked #8214 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85121000 ranks #8214 out of 12657 HSN codes by total export value. Within Sub-Chapter 8512, it ranks #8 of 8. By trade surplus, it ranks #8641 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 85121000 exports The strongest single-year export movement for HSN Code 85121000 was recorded in FY 2019-20, when exports surged by 27.41% over the prior year. ### India records a trade deficit of ₹5.26 Crore in HSN Code 85121000 goods In FY 2024-25, India's imports of ₹6.30 Cr exceeded exports of ₹1.04 Cr, resulting in a trade deficit of ₹5.26 Crore — ranking #8641 of 12657 by surplus magnitude. ### Import growth of -23.75% CAGR signals stable import dependency for Bicycle lighting equipment India's imports under HSN Code 85121000 have grown at -23.75% CAGR, reaching ₹6.30 Crore in FY 2024-25. ### HSN Code 85121000 contributes 0.05% of Sub-Chapter 8512 exports — ranked #8 Among the 8 HSN codes under Sub-Chapter 8512, HSN Code 85121000 ranks #8 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.15% share (rank #8). ## Related HSN Codes in Sub-Chapter 8512 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85122010: Lighting Regulators](https://busy.in/hsn/hsn-85122010/) | ₹1,015 Cr | | #2 | [HSN Code 85122020: Other Automobile Lighting](https://busy.in/hsn/hsn-85122020/) | ₹683 Cr | | #3 | [HSN Code 85129000: Electrical Lighting & Signalling Equipment Parts](https://busy.in/hsn/hsn-85129000/) | ₹297 Cr | | #4 | [HSN Code 85123010: Sound Signalling Equipment\| Horns](https://busy.in/hsn/hsn-85123010/) | ₹156 Cr | | #5 | [HSN Code 85124000: Windscreen wipers, defrosters and demisters](https://busy.in/hsn/hsn-85124000/) | ₹77 Cr | | #6 | [HSN Code 85122090: Lighting or visual signalling equipment: Other](https://busy.in/hsn/hsn-85122090/) | ₹41 Cr | | #7 | [HSN Code 85123090: Sound Signalling Equipment\| Other](https://busy.in/hsn/hsn-85123090/) | ₹37 Cr | | #8 | HSN Code 85121000: Bicycle lighting equipment (this hsn code) | ₹1 Cr |