---
title: "HSN Code for Other Automobile Lighting | HSN 85122020 GST Rate"
description: "Find HSN and GST Rates for 85122020 related to Other Automobile Lighting with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85122020/"
---

# HSN Code 85122020: Other Automobile Lighting

- [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 : Other automobile lighting equipment | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85122020 ?

It includes Lamps: Non-photographic Flash-lights

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

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.

### Does packaging or labelling change the GST for Other Automobile Lighting?

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.

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

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

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

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).

### How much GST applies to Other Automobile Lighting?

Under HSN 85122020, Other Automobile Lighting attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 85122020 (FY 2024-25)

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

- Exports: ₹683 Cr (+42.76% YoY) — 0.0186% of India's total exports
- Imports: ₹929 Cr (+4.32% YoY) — 0.0153% of India's total imports
- Trade balance: −₹246 Cr (Deficit); surplus rank #11461 of 12657 HSN codes
- Share of Sub-Chapter 8512: 29.60% of its exports; import side 21.88%
- Rank within Sub-Chapter 8512: #2 of 8 by export value; import-side #2

### Key metrics

- Export CAGR: 19.72% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #751 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +81.50% in FY 2021-22
- Contribution to Sub-Ch. 8512: 29.60% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85122020

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 | 231.87 | 0.0101% | — | 17.74% | 538.40 | 0.0150% | — | 21.51% | −306.53 | #1195 |
| FY 2019-20 | 255.53 | 0.0116% | +10.20% | 21.29% | 444.80 | 0.0133% | −17.38% | 17.25% | −189.27 | #1122 |
| FY 2020-21 | 315.96 | 0.0147% | +23.65% | 28.72% | 415.19 | 0.0142% | −6.66% | 14.74% | −99.23 | #978 |
| FY 2021-22 | 573.47 | 0.0183% | +81.50% | 31.53% | 467.00 | 0.0102% | +12.48% | 13.12% | +106.47 | #761 |
| FY 2022-23 | 486.71 | 0.0134% | −15.13% | 27.26% | 699.30 | 0.0122% | +49.74% | 17.84% | −212.59 | #943 |
| FY 2023-24 | 478.32 | 0.0132% | −1.72% | 26.96% | 890.05 | 0.0158% | +27.28% | 21.39% | −411.73 | #995 |
| FY 2024-25 | 682.85 | 0.0186% | +42.76% | 29.60% | 928.53 | 0.0153% | +4.32% | 21.88% | −245.68 | #751 |

- CAGR (7-year): exports 19.72%/yr, imports 9.51%/yr (consistently Deficit)

## Key trade insights: HSN Code 85122020 export-import analysis

### Consistent export growth: 19.72% CAGR over 7 years

India's exports under HSN Code 85122020 have grown at a compound annual rate of 19.72% over 7 fiscal years, rising from ₹231.87 Crore in FY 2018-19 to ₹682.85 Crore in FY 2024-25.

### HSN Code 85122020 ranked #751 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85122020 ranks #751 out of 12657 HSN codes by total export value. Within Sub-Chapter 8512, it ranks #2 of 8. By trade surplus, it ranks #11461 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85122020 exports

The strongest single-year export movement for HSN Code 85122020 was recorded in FY 2021-22, when exports surged by 81.50% over the prior year.

### India records a trade deficit of ₹245.68 Crore in HSN Code 85122020 goods

In FY 2024-25, India's imports of ₹928.53 Cr exceeded exports of ₹682.85 Cr, resulting in a trade deficit of ₹245.68 Crore — ranking #11461 of 12657 by surplus magnitude.

### Import growth of 9.51% CAGR signals stable import dependency for Other Automobile Lighting

India's imports under HSN Code 85122020 have grown at 9.51% CAGR, reaching ₹928.53 Crore in FY 2024-25.

### HSN Code 85122020 contributes 29.60% of Sub-Chapter 8512 exports — ranked #2

Among the 8 HSN codes under Sub-Chapter 8512, HSN Code 85122020 ranks #2 by export value — accounting for 29.60% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 21.88% share (rank #2).

## 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 (this hsn code) | ₹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 |