What products are classified under HSN 85131030 ?
It includes Other furnaces and ovens: Electron beam furnaces
HSN Code 85131030 represents Lamps | Miners’ Safety Lamps under GST classification. This code helps businesses identify Lamps | Miners’ Safety Lamps correctly for billing, taxation, and trade. With HSN Code 85131030, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lamps | Miners’ Safety Lamps.
HSN Code 85131030 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 : Miners’ safety lamps | 9% | 9% | 18% | 0% |
Description of goods
Lamps : Miners’ safety lamps
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 | Miners’ Safety Lamps does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Lamps : Torch | |
| Lamps : Other flash-lights excluding those for photographic purposes | |
| Lamps : Magneto lamps | |
| Lamps : Other | |
| Parts |
Lamps : Torch
Lamps : Other flash-lights excluding those for photographic purposes
Lamps : Magneto lamps
Lamps : Other
Parts
It includes Other furnaces and ovens: Electron beam furnaces
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lamps / Miners’ Safety Lamps; Nil for exempt items if applicable).
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 85131030, Lamps / Miners’ Safety Lamps attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.