What products are classified under HSN 85122020 ?
It includes Lamps: Non-photographic Flash-lights
HSN Code 85122020 represents Other Automobile Lighting under GST classification. This code helps businesses identify Other Automobile Lighting correctly for billing, taxation, and trade. With HSN Code 85122020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Automobile Lighting.
HSN Code 85122020 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 | Other lighting or visual signalling equipment : Other automobile lighting equipment | 9% | 9% | 18% | 0% |
Description of goods
Other lighting or visual signalling equipment : Other automobile lighting equipment
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
Other Automobile Lighting does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Lighting or visual signalling equipment of a kind used on bicycles | |
| Other lighting or visual signalling equipment : Head lamps, tail lamps, stop lamps, side lamps and blinkers | |
| Other lighting or visual signalling equipment : Other | |
| Sound signalling equipment: Horns | |
| Sound signalling equipment: Other | |
| Windscreen wipers, defrosters and demisters | |
| Parts |
Lighting or visual signalling equipment of a kind used on bicycles
Other lighting or visual signalling equipment : Head lamps, tail lamps, stop lamps, side lamps and blinkers
Other lighting or visual signalling equipment : Other
Sound signalling equipment: Horns
Sound signalling equipment: Other
Windscreen wipers, defrosters and demisters
Parts
It includes Lamps: Non-photographic Flash-lights
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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Automobile Lighting; Nil for exempt items if applicable).
Under HSN 85122020, Other Automobile Lighting attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.