---
title: "HSN Code for Lighting Regulators | HSN 85122010 GST Rate"
description: "Find HSN and GST Rates for 85122010 related to Lighting Regulators with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85122010/"
---

# HSN Code 85122010: Lighting Regulators

- [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 |
| --- | --- | --- | --- | --- |
| Other lighting or visual signalling equipment : Head lamps, tail lamps, stop lamps, side lamps and blinkers | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85122010 ?

It includes Lamps

### Any common misclassification issue with Lighting Regulators?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Lighting Regulators?

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 Lighting Regulators?

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.

### Do e‑way bill and e‑invoice apply for Lighting Regulators?

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.

### How should mixed supplies be billed when Lighting Regulators is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lighting Regulators; Nil for exempt items if applicable).

## India's trade performance: HSN Code 85122010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1,015 Cr (+29.66% YoY) — 0.0276% of India's total exports
- Imports: ₹833 Cr (−13.07% YoY) — 0.0137% of India's total imports
- Trade balance: ₹182 Cr (Surplus); surplus rank #1207 of 12657 HSN codes
- Share of Sub-Chapter 8512: 44.01% of its exports; import side 19.63%
- Rank within Sub-Chapter 8512: #1 of 8 by export value; import-side #3

### Key metrics

- Export CAGR: 8.55% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #518 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +84.63% in FY 2021-22
- Contribution to Sub-Ch. 8512: 44.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85122010

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 | 620.67 | 0.0272% | — | 47.48% | 441.23 | 0.0123% | — | 17.63% | +179.44 | #530 |
| FY 2019-20 | 543.71 | 0.0247% | −12.40% | 45.30% | 437.61 | 0.0131% | −0.82% | 16.97% | +106.10 | #597 |
| FY 2020-21 | 436.98 | 0.0203% | −19.63% | 39.72% | 656.19 | 0.0225% | +49.95% | 23.29% | −219.21 | #772 |
| FY 2021-22 | 806.79 | 0.0257% | +84.63% | 44.36% | 1,033.95 | 0.0226% | +57.57% | 29.05% | −227.16 | #556 |
| FY 2022-23 | 893.94 | 0.0247% | +10.80% | 50.06% | 1,065.50 | 0.0185% | +3.05% | 27.19% | −171.56 | #556 |
| FY 2023-24 | 782.94 | 0.0216% | −12.42% | 44.13% | 958.54 | 0.0171% | −10.04% | 23.04% | −175.60 | #627 |
| FY 2024-25 | 1,015.15 | 0.0276% | +29.66% | 44.01% | 833.23 | 0.0137% | −13.07% | 19.63% | +181.92 | #518 |

- CAGR (7-year): exports 8.55%/yr, imports 11.18%/yr (consistently Surplus)

## Key trade insights: HSN Code 85122010 export-import analysis

### Consistent export growth: 8.55% CAGR over 7 years

India's exports under HSN Code 85122010 have grown at a compound annual rate of 8.55% over 7 fiscal years, rising from ₹620.67 Crore in FY 2018-19 to ₹1,015.15 Crore in FY 2024-25.

### HSN Code 85122010 ranked #518 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85122010 ranks #518 out of 12657 HSN codes by total export value. Within Sub-Chapter 8512, it ranks #1 of 8. By trade surplus, it ranks #1207 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85122010 exports

The strongest single-year export movement for HSN Code 85122010 was recorded in FY 2021-22, when exports surged by 84.63% over the prior year.

### India maintains a trade surplus of ₹181.92 Crore in HSN Code 85122010 goods

In FY 2024-25, India's exports of ₹1,015.15 Cr exceeded imports of ₹833.23 Cr, resulting in a trade surplus of ₹181.92 Crore — ranking #1207 of 12657 by surplus magnitude.

### Import growth of 11.18% CAGR signals rising demand for Lighting Regulators

India's imports under HSN Code 85122010 have grown at 11.18% CAGR, reaching ₹833.23 Crore in FY 2024-25.

### HSN Code 85122010 contributes 44.01% of Sub-Chapter 8512 exports — ranked #1

Among the 8 HSN codes under Sub-Chapter 8512, HSN Code 85122010 ranks #1 by export value — accounting for 44.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.63% share (rank #3).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-85121000/) | ₹1 Cr |