HSN Code 85139000: Portable Electric Lamps & Parts

HSN Code 85139000 represents Portable Electric Lamps & Parts under GST classification. This code helps businesses identify Portable Electric Lamps & Parts correctly for billing, taxation, and trade. With HSN Code 85139000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Portable Electric Lamps & Parts.

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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	Parts	9%	9%	18%	0%

Description of goods

Parts

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 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
85131010	Lamps : Torch
85131020	Lamps : Other flash-lights excluding those for photographic purposes
85131030	Lamps : Miners’ safety lamps
85131040	Lamps : Magneto lamps
85131090	Lamps : Other

HSN Code 85131010

Lamps : Torch

HSN Code 85131020

Lamps : Other flash-lights excluding those for photographic purposes

HSN Code 85131030

Lamps : Miners’ safety lamps

HSN Code 85131040

Lamps : Magneto lamps

HSN Code 85131090

Lamps : Other

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What products are classified under HSN 85139000 ?

It includes Other Induction/Dielectric Heating Equipment

How much GST applies to Portable Electric Lamps & Parts?

Under HSN 85139000, Portable Electric Lamps & Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Portable Electric Lamps & Parts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Portable Electric Lamps & Parts; Nil for exempt items if applicable).

Any common misclassification issue with Portable Electric Lamps & Parts?

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

Can we claim ITC on inputs used to trade Portable Electric Lamps & Parts?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Does packaging or labelling change the GST for Portable Electric Lamps & Parts?

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.

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.

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