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HSN Code 85131010: Electric Torches

HSN Code 85131010 represents Electric Torches under GST classification. This code helps businesses identify Electric Torches correctly for billing, taxation, and trade. With HSN Code 85131010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Electric Torches.

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Description of Goods for HSN Code 85131010

HSN Code 85131010 relates to the following description.

Description of Goods

Lamps : Torch

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

8513 - Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512

CGST

2.5% or 9%

SGST

2.5% or 9%

IGST

5% or 18%

CESS

0%

5% for solar lanterns and solar lamps; 18% for other portable lamps. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437.

What does HSN Code 85131010 not include?

Electric Torches does not include products with the following descriptions.

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India’s Trade Performance — HSN Code 85131010 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹7 Cr

−14.12% vs FY 2024-25

0.0002% of India’s total exports

India’s Imports

FY 2025-26

₹91 Cr

−36.87% vs FY 2024-25

0.0013% of India’s total imports

Trade Balance

FY 2025-26

−₹83 Cr

Trade Deficit

Surplus rank #10709 of 12872 HSN codes

% of Sub-Chapter 8513

FY 2025-26

64.99%

Share of Sub-Chapter 8513’s total exports in FY 2025-26

Import side: 39.10% of Sub-Chapter 8513’s imports

Rank Within Sub-Chapter 8513

FY 2025-26

#1 of 6

Position by export value among HSN codes in Sub-Chapter 8513

Import-side rank: #1 of 6

At a glance

−21.30%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#6310

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+73.91%

Peak Growth Year

FY 2019-20 · strongest single-year move

64.99%

Contribution to Sub-Ch. 8513

Share of Sub-Chapter 8513 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85131010

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #3191

Balance

−153.31

Exports

40.01 ₹ Cr

0.0018% share

— YoY

86.55% of Sub-Ch. 8513

Imports

193.32 ₹ Cr

0.0054% share

— YoY

60.45% of Sub-Ch. 8513

FY 2019-20 Exp. Rank #2454

Balance

−114.51

Exports

69.58 ₹ Cr

0.0032% share

+73.91% YoY

93.17% of Sub-Ch. 8513

Imports

184.09 ₹ Cr

0.0055% share

−4.77% YoY

60.50% of Sub-Ch. 8513

FY 2020-21 Exp. Rank #5434

Balance

−134.68

Exports

7.49 ₹ Cr

0.0003% share

−89.24% YoY

54.47% of Sub-Ch. 8513

Imports

142.17 ₹ Cr

0.0049% share

−22.77% YoY

61.19% of Sub-Ch. 8513

FY 2021-22 Exp. Rank #5479

Balance

−152.18

Exports

9.99 ₹ Cr

0.0003% share

+33.38% YoY

49.83% of Sub-Ch. 8513

Imports

162.17 ₹ Cr

0.0035% share

+14.07% YoY

60.23% of Sub-Ch. 8513

FY 2022-23 Exp. Rank #5822

Balance

−147.54

Exports

8.62 ₹ Cr

0.0002% share

−13.71% YoY

61.57% of Sub-Ch. 8513

Imports

156.16 ₹ Cr

0.0027% share

−3.71% YoY

52.12% of Sub-Ch. 8513

FY 2023-24 Exp. Rank #6150

Balance

−149.47

Exports

7.07 ₹ Cr

0.0002% share

−17.98% YoY

46.39% of Sub-Ch. 8513

Imports

156.54 ₹ Cr

0.0028% share

+0.24% YoY

57.44% of Sub-Ch. 8513

FY 2024-25 Exp. Rank #5956

Balance

−135.38

Exports

8.71 ₹ Cr

0.0002% share

+23.20% YoY

61.12% of Sub-Ch. 8513

Imports

144.09 ₹ Cr

0.0024% share

−7.95% YoY

54.29% of Sub-Ch. 8513

FY 2025-26 Exp. Rank #6310

Balance

−83.49

Exports

7.48 ₹ Cr

0.0002% share

−14.12% YoY

64.99% of Sub-Ch. 8513

Imports

90.97 ₹ Cr

0.0013% share

−36.87% YoY

39.10% of Sub-Ch. 8513

CAGR · 8-Year

Exports

−21.30% /yr

Imports

−10.21% /yr

Consistently Deficit
Sub-Chapter 8513 total

reference, FY 2025-26

Export

₹11.51 Cr

Import

₹232.65 Cr

Trade Balance

−221.14

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 85131010 Export-Import Analysis

Export Decline: −21.30% CAGR Over 8 Years

India's exports under HSN Code 85131010 have declined at a compound annual rate of −21.30% over 8 fiscal years, falling from ₹40.01 Crore in FY 2018-19 to ₹7.48 Crore in FY 2025-26.

HSN Code 85131010 Ranked #6310 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85131010 ranks #6310 out of 12872 HSN codes by total export value. Within Sub-Chapter 8513, it ranks #1 of 6. By trade surplus, it ranks #10709 of 12872.

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 ₹83.49 Crore in HSN Code 85131010 Goods

In FY 2025-26, India's imports of ₹90.97 Cr exceeded exports of ₹7.48 Cr, resulting in a trade deficit of ₹83.49 Crore — ranking #10709 of 12872 by surplus magnitude.

Import Growth of −10.21% CAGR Signals Stable Import Dependency for Electric Torches

India's imports under HSN Code 85131010 have grown at −10.21% CAGR, reaching ₹90.97 Crore in FY 2025-26.

HSN Code 85131010 Contributes 64.99% 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 64.99% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 39.10% share (rank #1).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85131010 and GST compliance.

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.

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Important Disclaimer

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.