--- title: "HSN Code for Lamps | Other | HSN 85131090 GST Rate" description: "Find HSN and GST Rates for 85131090 related to Lamps | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85131090/" --- # HSN Code 85131090: Lamps | Other - [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 | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85131090 ? It includes Other Furnaces And Ovens| Other ### Does packaging or labelling change the GST for Lamps / Other? 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. ### How much GST applies to Lamps / Other? Under HSN 85131090, Lamps / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Lamps / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Lamps / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lamps / Other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Lamps / Other? 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 85131090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−53.41% YoY) — 0.0001% of India's total exports - Imports: ₹78 Cr (+0.43% YoY) — 0.0013% of India's total imports - Trade balance: −₹76 Cr (Deficit); surplus rank #10573 of 12657 HSN codes - Share of Sub-Chapter 8513: 14.39% of its exports; import side 29.35% - Rank within Sub-Chapter 8513: #3 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: -10.01% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7577 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +106.57% in FY 2023-24 - Contribution to Sub-Ch. 8513: 14.39% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85131090 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 | 3.86 | 0.0002% | — | 8.35% | 107.77 | 0.0030% | — | 33.70% | −103.91 | #6175 | | FY 2019-20 | 2.25 | 0.0001% | −41.71% | 3.01% | 95.26 | 0.0028% | −11.61% | 31.31% | −93.01 | #6809 | | FY 2020-21 | 2.30 | 0.0001% | +2.22% | 16.73% | 65.55 | 0.0022% | −31.19% | 28.21% | −63.25 | #6817 | | FY 2021-22 | 2.08 | 0.0001% | −9.57% | 10.37% | 83.91 | 0.0018% | +28.01% | 31.16% | −81.83 | #7274 | | FY 2022-23 | 2.13 | 0.0001% | +2.40% | 15.21% | 107.92 | 0.0019% | +28.61% | 36.02% | −105.79 | #7374 | | FY 2023-24 | 4.40 | 0.0001% | +106.57% | 28.87% | 77.56 | 0.0014% | −28.13% | 28.46% | −73.16 | #6726 | | FY 2024-25 | 2.05 | 0.0001% | −53.41% | 14.39% | 77.89 | 0.0013% | +0.43% | 29.35% | −75.84 | #7577 | - CAGR (7-year): exports -10.01%/yr, imports -5.27%/yr (consistently Deficit) ## Key trade insights: HSN Code 85131090 export-import analysis ### Export decline: -10.01% CAGR over 7 years India's exports under HSN Code 85131090 have declined at a compound annual rate of -10.01% over 7 fiscal years, falling from ₹3.86 Crore in FY 2018-19 to ₹2.05 Crore in FY 2024-25. ### HSN Code 85131090 ranked #7577 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85131090 ranks #7577 out of 12657 HSN codes by total export value. Within Sub-Chapter 8513, it ranks #3 of 6. By trade surplus, it ranks #10573 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 85131090 exports The strongest single-year export movement for HSN Code 85131090 was recorded in FY 2023-24, when exports surged by 106.57% over the prior year. ### India records a trade deficit of ₹75.84 Crore in HSN Code 85131090 goods In FY 2024-25, India's imports of ₹77.89 Cr exceeded exports of ₹2.05 Cr, resulting in a trade deficit of ₹75.84 Crore — ranking #10573 of 12657 by surplus magnitude. ### Import growth of -5.27% CAGR signals stable import dependency for Lamps | Other India's imports under HSN Code 85131090 have grown at -5.27% CAGR, reaching ₹77.89 Crore in FY 2024-25. ### HSN Code 85131090 contributes 14.39% of Sub-Chapter 8513 exports — ranked #3 Among the 6 HSN codes under Sub-Chapter 8513, HSN Code 85131090 ranks #3 by export value — accounting for 14.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 29.35% share (rank #2). ## 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 (this hsn code) | ₹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 |