---
title: "HSN Code for Portable Electric Lamps & Parts | HSN 85139000 GST Rate"
description: "Find HSN and GST Rates for 85139000 related to Portable Electric Lamps & Parts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85139000/"
---

# HSN Code 85139000: Portable Electric Lamps & Parts

- [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 |
| --- | --- | --- | --- | --- |
| Parts | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 85139000 (FY 2024-25)

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

- Exports: ₹2 Cr (+15.87% YoY) — 0.0001% of India's total exports
- Imports: ₹36 Cr (+11.18% YoY) — 0.0006% of India's total imports
- Trade balance: −₹33 Cr (Deficit); surplus rank #9931 of 12657 HSN codes
- Share of Sub-Chapter 8513: 16.91% of its exports; import side 13.42%
- Rank within Sub-Chapter 8513: #2 of 6 by export value; import-side #3

### Key metrics

- Export CAGR: 0.85% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7434 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +81.33% in FY 2021-22
- Contribution to Sub-Ch. 8513: 16.91% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85139000

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 | 2.29 | 0.0001% | — | 4.95% | 14.64 | 0.0004% | — | 4.58% | −12.35 | #6798 |
| FY 2019-20 | 2.75 | 0.0001% | +20.09% | 3.68% | 21.25 | 0.0006% | +45.15% | 6.98% | −18.50 | #6579 |
| FY 2020-21 | 3.75 | 0.0002% | +36.36% | 27.27% | 18.76 | 0.0006% | −11.72% | 8.07% | −15.01 | #6278 |
| FY 2021-22 | 6.80 | 0.0002% | +81.33% | 33.92% | 16.55 | 0.0004% | −11.78% | 6.15% | −9.75 | #5970 |
| FY 2022-23 | 1.97 | 0.0001% | −71.03% | 14.07% | 24.81 | 0.0004% | +49.91% | 8.28% | −22.84 | #7453 |
| FY 2023-24 | 2.08 | 0.0001% | +5.58% | 13.65% | 32.03 | 0.0006% | +29.10% | 11.75% | −29.95 | #7537 |
| FY 2024-25 | 2.41 | 0.0001% | +15.87% | 16.91% | 35.61 | 0.0006% | +11.18% | 13.42% | −33.20 | #7434 |

- CAGR (7-year): exports 0.85%/yr, imports 15.97%/yr (consistently Deficit)

## Key trade insights: HSN Code 85139000 export-import analysis

### Consistent export growth: 0.85% CAGR over 7 years

India's exports under HSN Code 85139000 have grown at a compound annual rate of 0.85% over 7 fiscal years, rising from ₹2.29 Crore in FY 2018-19 to ₹2.41 Crore in FY 2024-25.

### HSN Code 85139000 ranked #7434 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85139000 ranks #7434 out of 12657 HSN codes by total export value. Within Sub-Chapter 8513, it ranks #2 of 6. By trade surplus, it ranks #9931 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85139000 exports

The strongest single-year export movement for HSN Code 85139000 was recorded in FY 2021-22, when exports surged by 81.33% over the prior year.

### India records a trade deficit of ₹33.20 Crore in HSN Code 85139000 goods

In FY 2024-25, India's imports of ₹35.61 Cr exceeded exports of ₹2.41 Cr, resulting in a trade deficit of ₹33.20 Crore — ranking #9931 of 12657 by surplus magnitude.

### Import growth of 15.97% CAGR signals rising demand for Portable Electric Lamps & Parts

India's imports under HSN Code 85139000 have grown at 15.97% CAGR, reaching ₹35.61 Crore in FY 2024-25.

### HSN Code 85139000 contributes 16.91% of Sub-Chapter 8513 exports — ranked #2

Among the 6 HSN codes under Sub-Chapter 8513, HSN Code 85139000 ranks #2 by export value — accounting for 16.91% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.42% share (rank #3).

## 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 (this hsn code) | ₹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](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 |