What products are classified under HSN 85131020 ?
It includes Induction/dielectric loss furnaces, ovens
HSN Code 85131020 represents Lamps: Non-photographic Flash-lights under GST classification. This code helps businesses identify Lamps: Non-photographic Flash-lights correctly for billing, taxation, and trade. With HSN Code 85131020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lamps: Non-photographic Flash-lights.
HSN Code 85131020 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 | 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 | Lamps : Other flash-lights excluding those for photographic purposes | 9% | 9% | 18% | 0% |
Description of goods
Lamps : Other flash-lights excluding those for photographic purposes
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
Lamps: Non-photographic Flash-lights does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Lamps : Torch | |
| Lamps : Miners’ safety lamps | |
| Lamps : Magneto lamps | |
| Lamps : Other | |
| Parts |
Lamps : Torch
Lamps : Miners’ safety lamps
Lamps : Magneto lamps
Lamps : Other
Parts
It includes Induction/dielectric loss furnaces, ovens
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 85131020, Lamps: Non-photographic Flash-lights 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 Lamps: Non-photographic Flash-lights; 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.
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.
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.