--- title: "HSN Code for Lighting or visual signalling equipment: Other | HSN 85122090 GST Rate" description: "Find HSN and GST Rates for 85122090 related to Lighting or visual signalling equipment: Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85122090/" --- # HSN Code 85122090: Lighting or visual signalling equipment: Other - [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 | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85122090 ? It includes Lamps | Miners’ Safety Lamps ### Can we claim ITC on inputs used to trade Lighting or visual signalling equipment: Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Lighting or visual signalling equipment: Other? 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 much GST applies to Lighting or visual signalling equipment: Other? Under HSN 85122090, Lighting or visual signalling equipment: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Lighting or visual signalling equipment: Other is sold with other items? 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). ### Any common misclassification issue with Lighting or visual signalling equipment: Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Lighting or visual signalling equipment: Other? 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. ## India's trade performance: HSN Code 85122090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹41 Cr (+16.47% YoY) — 0.0011% of India's total exports - Imports: ₹221 Cr (−10.94% YoY) — 0.0036% of India's total imports - Trade balance: −₹180 Cr (Deficit); surplus rank #11243 of 12657 HSN codes - Share of Sub-Chapter 8512: 1.79% of its exports; import side 5.21% - Rank within Sub-Chapter 8512: #6 of 8 by export value; import-side #4 ### Key metrics - Export CAGR: -13.67% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3887 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +16.47% in FY 2024-25 - Contribution to Sub-Ch. 8512: 1.79% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85122090 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 | 99.63 | 0.0044% | — | 7.62% | 240.28 | 0.0067% | — | 9.60% | −140.65 | #2026 | | FY 2019-20 | 90.12 | 0.0041% | −9.55% | 7.51% | 204.28 | 0.0061% | −14.98% | 7.92% | −114.16 | #2132 | | FY 2020-21 | 68.18 | 0.0032% | −24.35% | 6.20% | 255.65 | 0.0088% | +25.15% | 9.07% | −187.47 | #2508 | | FY 2021-22 | 60.82 | 0.0019% | −10.80% | 3.34% | 365.47 | 0.0080% | +42.96% | 10.27% | −304.65 | #3097 | | FY 2022-23 | 40.30 | 0.0011% | −33.74% | 2.26% | 312.32 | 0.0054% | −14.54% | 7.97% | −272.02 | #3760 | | FY 2023-24 | 35.40 | 0.0010% | −12.16% | 2.00% | 248.49 | 0.0044% | −20.44% | 5.97% | −213.09 | #4023 | | FY 2024-25 | 41.23 | 0.0011% | +16.47% | 1.79% | 221.30 | 0.0036% | −10.94% | 5.21% | −180.07 | #3887 | - CAGR (7-year): exports -13.67%/yr, imports -1.36%/yr (consistently Deficit) ## Key trade insights: HSN Code 85122090 export-import analysis ### Export decline: -13.67% CAGR over 7 years India's exports under HSN Code 85122090 have declined at a compound annual rate of -13.67% over 7 fiscal years, falling from ₹99.63 Crore in FY 2018-19 to ₹41.23 Crore in FY 2024-25. ### HSN Code 85122090 ranked #3887 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85122090 ranks #3887 out of 12657 HSN codes by total export value. Within Sub-Chapter 8512, it ranks #6 of 8. By trade surplus, it ranks #11243 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85122090 exports The strongest single-year export movement for HSN Code 85122090 was recorded in FY 2024-25, when exports surged by 16.47% over the prior year. ### India records a trade deficit of ₹180.07 Crore in HSN Code 85122090 goods In FY 2024-25, India's imports of ₹221.30 Cr exceeded exports of ₹41.23 Cr, resulting in a trade deficit of ₹180.07 Crore — ranking #11243 of 12657 by surplus magnitude. ### Import growth of -1.36% CAGR signals stable import dependency for Lighting or visual signalling equipment: Other India's imports under HSN Code 85122090 have grown at -1.36% CAGR, reaching ₹221.30 Crore in FY 2024-25. ### HSN Code 85122090 contributes 1.79% of Sub-Chapter 8512 exports — ranked #6 Among the 8 HSN codes under Sub-Chapter 8512, HSN Code 85122090 ranks #6 by export value — accounting for 1.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.21% share (rank #4). ## 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 (this hsn code) | ₹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 |