---
title: "HSN Code for Lamps: Non-photographic Flash-lights | HSN 85131020 GST Rate"
description: "Find HSN and GST Rates for 85131020 related to Lamps: Non-photographic Flash-lights with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85131020/"
---

# HSN Code 85131020: Lamps: Non-photographic Flash-lights

- [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 : Other flash-lights excluding those for photographic purposes | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85131020 ?

It includes Induction/dielectric loss furnaces, ovens

### Can we claim ITC on inputs used to trade Lamps: Non-photographic Flash-lights?

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: Non-photographic Flash-lights?

Under HSN 85131020, Lamps: Non-photographic Flash-lights attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Lamps: Non-photographic Flash-lights is sold with other items?

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).

### Any common misclassification issue with Lamps: Non-photographic Flash-lights?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Lamps: Non-photographic Flash-lights?

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 85131020 (FY 2024-25)

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

- Exports: < ₹1 Crore (−56.74% YoY) — 0.0000% of India's total exports
- Imports: ₹7 Cr (+18.76% YoY) — 0.0001% of India's total imports
- Trade balance: −₹7 Cr (Deficit); surplus rank #8785 of 12657 HSN codes
- Share of Sub-Chapter 8513: 4.28% of its exports; import side 2.74%
- Rank within Sub-Chapter 8513: #4 of 6 by export value; import-side #4

### Key metrics

- Export CAGR: 47.18% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8674 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +457.89% in FY 2021-22
- Contribution to Sub-Ch. 8513: 4.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85131020

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 | < ₹1 Crore | 0.0000% | — | 0.13% | 3.49 | 0.0001% | — | 1.09% | −3.43 | #9428 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +33.33% | 0.11% | 2.96 | 0.0001% | −15.19% | 0.97% | −2.88 | #9279 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +137.50% | 1.38% | 5.54 | 0.0002% | +87.16% | 2.38% | −5.35 | #8900 |
| FY 2021-22 | 1.06 | 0.0000% | +457.89% | 5.29% | 6.50 | 0.0001% | +17.33% | 2.41% | −5.44 | #7926 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −6.60% | 7.07% | 10.09 | 0.0002% | +55.23% | 3.37% | −9.10 | #8104 |
| FY 2023-24 | 1.41 | 0.0000% | +42.42% | 9.25% | 6.13 | 0.0001% | −39.25% | 2.25% | −4.72 | #7918 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −56.74% | 4.28% | 7.28 | 0.0001% | +18.76% | 2.74% | −6.67 | #8674 |

- CAGR (7-year): exports 47.18%/yr, imports 13.04%/yr (consistently Deficit)

## Key trade insights: HSN Code 85131020 export-import analysis

### Consistent export growth: 47.18% CAGR over 7 years

India's exports under HSN Code 85131020 have grown at a compound annual rate of 47.18% over 7 fiscal years, rising from ₹0.06 Crore in FY 2018-19 to ₹0.61 Crore in FY 2024-25.

### HSN Code 85131020 ranked #8674 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85131020 ranks #8674 out of 12657 HSN codes by total export value. Within Sub-Chapter 8513, it ranks #4 of 6. By trade surplus, it ranks #8785 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85131020 exports

The strongest single-year export movement for HSN Code 85131020 was recorded in FY 2021-22, when exports surged by 457.89% over the prior year.

### India records a trade deficit of ₹6.67 Crore in HSN Code 85131020 goods

In FY 2024-25, India's imports of ₹7.28 Cr exceeded exports of ₹0.61 Cr, resulting in a trade deficit of ₹6.67 Crore — ranking #8785 of 12657 by surplus magnitude.

### Import growth of 13.04% CAGR signals rising demand for Lamps: Non-photographic Flash-lights

India's imports under HSN Code 85131020 have grown at 13.04% CAGR, reaching ₹7.28 Crore in FY 2024-25.

### HSN Code 85131020 contributes 4.28% of Sub-Chapter 8513 exports — ranked #4

Among the 6 HSN codes under Sub-Chapter 8513, HSN Code 85131020 ranks #4 by export value — accounting for 4.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.74% share (rank #4).

## 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](https://busy.in/hsn/hsn-85131010/) | ₹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 (this hsn code) | < ₹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 |