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HSN Code 85131090: Other Portable Electric Lamps

HSN Code 85131090 represents Other Portable Electric Lamps under GST classification. This code helps businesses identify Other Portable Electric Lamps correctly for billing, taxation, and trade. With HSN Code 85131090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Portable Electric Lamps.

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Description of Goods for HSN Code 85131090

HSN Code 85131090 relates to the following description.

Description of Goods

Lamps : Other

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 85131090 not include?

Other Portable Electric Lamps does not include products with the following descriptions.

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India’s Trade Performance — HSN Code 85131090 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

₹2 Cr

−15.12% vs FY 2024-25

0.0000% of India’s total exports

India’s Imports

FY 2025-26

₹84 Cr

+7.96% vs FY 2024-25

0.0012% of India’s total imports

Trade Balance

FY 2025-26

−₹82 Cr

Trade Deficit

Surplus rank #10693 of 12872 HSN codes

% of Sub-Chapter 8513

FY 2025-26

15.12%

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

Import side: 36.14% of Sub-Chapter 8513’s imports

Rank Within Sub-Chapter 8513

FY 2025-26

#2 of 6

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

Import-side rank: #2 of 6

At a glance

−10.76%

Export CAGR

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

#7886

National Export Rank

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

+106.57%

Peak Growth Year

FY 2023-24 · strongest single-year move

15.12%

Contribution to Sub-Ch. 8513

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

India Export-Import Trade Statistics for HSN Code 85131090

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 #6175

Balance

−103.91

Exports

3.86 ₹ Cr

0.0002% share

— YoY

8.35% of Sub-Ch. 8513

Imports

107.77 ₹ Cr

0.0030% share

— YoY

33.70% of Sub-Ch. 8513

FY 2019-20 Exp. Rank #6809

Balance

−93.01

Exports

2.25 ₹ Cr

0.0001% share

−41.71% YoY

3.01% of Sub-Ch. 8513

Imports

95.26 ₹ Cr

0.0028% share

−11.61% YoY

31.31% of Sub-Ch. 8513

FY 2020-21 Exp. Rank #6817

Balance

−63.25

Exports

2.30 ₹ Cr

0.0001% share

+2.22% YoY

16.73% of Sub-Ch. 8513

Imports

65.55 ₹ Cr

0.0022% share

−31.19% YoY

28.21% of Sub-Ch. 8513

FY 2021-22 Exp. Rank #7274

Balance

−81.83

Exports

2.08 ₹ Cr

0.0001% share

−9.57% YoY

10.37% of Sub-Ch. 8513

Imports

83.91 ₹ Cr

0.0018% share

+28.01% YoY

31.16% of Sub-Ch. 8513

FY 2022-23 Exp. Rank #7374

Balance

−105.79

Exports

2.13 ₹ Cr

0.0001% share

+2.40% YoY

15.21% of Sub-Ch. 8513

Imports

107.92 ₹ Cr

0.0019% share

+28.61% YoY

36.02% of Sub-Ch. 8513

FY 2023-24 Exp. Rank #6726

Balance

−73.16

Exports

4.40 ₹ Cr

0.0001% share

+106.57% YoY

28.87% of Sub-Ch. 8513

Imports

77.56 ₹ Cr

0.0014% share

−28.13% YoY

28.46% of Sub-Ch. 8513

FY 2024-25 Exp. Rank #7577

Balance

−75.84

Exports

2.05 ₹ Cr

0.0001% share

−53.41% YoY

14.39% of Sub-Ch. 8513

Imports

77.89 ₹ Cr

0.0013% share

+0.43% YoY

29.35% of Sub-Ch. 8513

FY 2025-26 Exp. Rank #7886

Balance

−82.35

Exports

1.74 ₹ Cr

0.0000% share

−15.12% YoY

15.12% of Sub-Ch. 8513

Imports

84.09 ₹ Cr

0.0012% share

+7.96% YoY

36.14% of Sub-Ch. 8513

CAGR · 8-Year

Exports

−10.76% /yr

Imports

−3.48% /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 85131090 Export-Import Analysis

Export Decline: −10.76% CAGR Over 8 Years

India's exports under HSN Code 85131090 have declined at a compound annual rate of −10.76% over 8 fiscal years, falling from ₹3.86 Crore in FY 2018-19 to ₹1.74 Crore in FY 2025-26.

HSN Code 85131090 Ranked #7886 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85131090 ranks #7886 out of 12872 HSN codes by total export value. Within Sub-Chapter 8513, it ranks #2 of 6. By trade surplus, it ranks #10693 of 12872.

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 ₹82.35 Crore in HSN Code 85131090 Goods

In FY 2025-26, India's imports of ₹84.09 Cr exceeded exports of ₹1.74 Cr, resulting in a trade deficit of ₹82.35 Crore — ranking #10693 of 12872 by surplus magnitude.

Import Growth of −3.48% CAGR Signals Stable Import Dependency for Other Portable Electric Lamps

India's imports under HSN Code 85131090 have grown at −3.48% CAGR, reaching ₹84.09 Crore in FY 2025-26.

HSN Code 85131090 Contributes 15.12% of Sub-Chapter 8513 Exports — Ranked #2

Among the 6 HSN codes under Sub-Chapter 8513, HSN Code 85131090 ranks #2 by export value — accounting for 15.12% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 36.14% share (rank #2).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85131090 and GST compliance.

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.

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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.