---
title: "HSN Code for Lamps | HSN 85131010 GST Rate"
description: "Find HSN and GST Rates for 85131010 related to Lamps with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85131010/"
---

# HSN Code 85131010: Lamps

- [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 8513: Portable Electric Lamps](https://busy.in/hsn/sub-chapter-8513/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Lamps : Torch | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85131010 ?

It includes Resistance heated furnaces and ovens: Other

### Does packaging or labelling change the GST for Lamps?

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.

### Any common misclassification issue with Lamps?

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 Lamps?

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

### How much GST applies to Lamps?

Under HSN 85131010, Lamps attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Lamps?

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.

## India's trade performance: HSN Code 85131010 (FY 2024-25)

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

- Exports: ₹9 Cr (+23.20% YoY) — 0.0002% of India's total exports
- Imports: ₹144 Cr (−7.95% YoY) — 0.0024% of India's total imports
- Trade balance: −₹135 Cr (Deficit); surplus rank #11026 of 12657 HSN codes
- Share of Sub-Chapter 8513: 61.12% of its exports; import side 54.29%
- Rank within Sub-Chapter 8513: #1 of 6 by export value; import-side #1

### Key metrics

- Export CAGR: -22.44% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5956 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +73.91% in FY 2019-20
- Contribution to Sub-Ch. 8513: 61.12% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85131010

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. 8513 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8513 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 40.01 | 0.0018% | — | 86.55% | 193.32 | 0.0054% | — | 60.45% | −153.31 | #3191 |
| FY 2019-20 | 69.58 | 0.0032% | +73.91% | 93.17% | 184.09 | 0.0055% | −4.77% | 60.50% | −114.51 | #2454 |
| FY 2020-21 | 7.49 | 0.0003% | −89.24% | 54.47% | 142.17 | 0.0049% | −22.77% | 61.19% | −134.68 | #5434 |
| FY 2021-22 | 9.99 | 0.0003% | +33.38% | 49.83% | 162.17 | 0.0035% | +14.07% | 60.23% | −152.18 | #5479 |
| FY 2022-23 | 8.62 | 0.0002% | −13.71% | 61.57% | 156.16 | 0.0027% | −3.71% | 52.12% | −147.54 | #5822 |
| FY 2023-24 | 7.07 | 0.0002% | −17.98% | 46.39% | 156.54 | 0.0028% | +0.24% | 57.44% | −149.47 | #6150 |
| FY 2024-25 | 8.71 | 0.0002% | +23.20% | 61.12% | 144.09 | 0.0024% | −7.95% | 54.29% | −135.38 | #5956 |

- CAGR (7-year): exports -22.44%/yr, imports -4.78%/yr (consistently Deficit)

## Key trade insights: HSN Code 85131010 export-import analysis

### Export decline: -22.44% CAGR over 7 years

India's exports under HSN Code 85131010 have declined at a compound annual rate of -22.44% over 7 fiscal years, falling from ₹40.01 Crore in FY 2018-19 to ₹8.71 Crore in FY 2024-25.

### HSN Code 85131010 ranked #5956 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85131010 ranks #5956 out of 12657 HSN codes by total export value. Within Sub-Chapter 8513, it ranks #1 of 6. By trade surplus, it ranks #11026 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 85131010 exports

The strongest single-year export movement for HSN Code 85131010 was recorded in FY 2019-20, when exports surged by 73.91% over the prior year.

### India records a trade deficit of ₹135.38 Crore in HSN Code 85131010 goods

In FY 2024-25, India's imports of ₹144.09 Cr exceeded exports of ₹8.71 Cr, resulting in a trade deficit of ₹135.38 Crore — ranking #11026 of 12657 by surplus magnitude.

### Import growth of -4.78% CAGR signals stable import dependency for Lamps

India's imports under HSN Code 85131010 have grown at -4.78% CAGR, reaching ₹144.09 Crore in FY 2024-25.

### HSN Code 85131010 contributes 61.12% of Sub-Chapter 8513 exports — ranked #1

Among the 6 HSN codes under Sub-Chapter 8513, HSN Code 85131010 ranks #1 by export value — accounting for 61.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 54.29% share (rank #1).

## Related HSN Codes in Sub-Chapter 8513

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 85131010: Lamps (this hsn code) | ₹9 Cr |
| #2 | [HSN Code 85139000: Portable Electric Lamps & Parts](https://busy.in/hsn/hsn-85139000/) | ₹2 Cr |
| #3 | [HSN Code 85131090: Lamps \| Other](https://busy.in/hsn/hsn-85131090/) | ₹2 Cr |
| #4 | [HSN Code 85131020: Lamps: Non-photographic Flash-lights](https://busy.in/hsn/hsn-85131020/) | < ₹1 Crore |
| #5 | [HSN Code 85131030: Lamps \| Miners’ Safety Lamps](https://busy.in/hsn/hsn-85131030/) | < ₹1 Crore |
| #6 | [HSN Code 85131040: Lamps \| Magneto Lamps](https://busy.in/hsn/hsn-85131040/) | < ₹1 Crore |