What products are classified under HSN 85122090 ?
It includes Lamps | Miners’ Safety Lamps
HSN Code 85122090 represents Lighting or visual signalling equipment: Other under GST classification. This code helps businesses identify Lighting or visual signalling equipment: Other correctly for billing, taxation, and trade. With HSN Code 85122090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lighting or visual signalling equipment: Other.
HSN Code 85122090 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 | 9% | 9% | 18% | 0% |
Description of goods
Other lighting or visual signalling equipment : Other
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
Lighting or visual signalling equipment: Other 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 automobile lighting equipment | |
| 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 automobile lighting equipment
Sound signalling equipment: Horns
Sound signalling equipment: Other
Windscreen wipers, defrosters and demisters
Parts
It includes Lamps | Miners’ Safety Lamps
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 85122090, Lighting or visual signalling equipment: Other 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 Lighting or visual signalling equipment: Other; 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.
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.
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.