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HSN Code 85139000: Parts of Portable Electric Lamps

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

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Description of Goods for HSN Code 85139000

HSN Code 85139000 relates to the following description.

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%

5% when supplied as renewable-energy devices or parts for their manufacture; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437.

What does HSN Code 85139000 not include?

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

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India’s Trade Performance — HSN Code 85139000 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

₹1 Cr

−38.17% vs FY 2024-25

0.0000% of India’s total exports

India’s Imports

FY 2025-26

₹53 Cr

+47.80% vs FY 2024-25

0.0008% of India’s total imports

Trade Balance

FY 2025-26

−₹51 Cr

Trade Deficit

Surplus rank #10331 of 12872 HSN codes

% of Sub-Chapter 8513

FY 2025-26

12.95%

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

Import side: 22.62% of Sub-Chapter 8513’s imports

Rank Within Sub-Chapter 8513

FY 2025-26

#3 of 6

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

Import-side rank: #3 of 6

At a glance

−5.96%

Export CAGR

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

#8037

National Export Rank

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

+81.33%

Peak Growth Year

FY 2021-22 · strongest single-year move

12.95%

Contribution to Sub-Ch. 8513

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

India Export-Import Trade Statistics for HSN Code 85139000

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 #6798

Balance

−12.35

Exports

2.29 ₹ Cr

0.0001% share

— YoY

4.95% of Sub-Ch. 8513

Imports

14.64 ₹ Cr

0.0004% share

— YoY

4.58% of Sub-Ch. 8513

FY 2019-20 Exp. Rank #6579

Balance

−18.50

Exports

2.75 ₹ Cr

0.0001% share

+20.09% YoY

3.68% of Sub-Ch. 8513

Imports

21.25 ₹ Cr

0.0006% share

+45.15% YoY

6.98% of Sub-Ch. 8513

FY 2020-21 Exp. Rank #6278

Balance

−15.01

Exports

3.75 ₹ Cr

0.0002% share

+36.36% YoY

27.27% of Sub-Ch. 8513

Imports

18.76 ₹ Cr

0.0006% share

−11.72% YoY

8.07% of Sub-Ch. 8513

FY 2021-22 Exp. Rank #5970

Balance

−9.75

Exports

6.80 ₹ Cr

0.0002% share

+81.33% YoY

33.92% of Sub-Ch. 8513

Imports

16.55 ₹ Cr

0.0004% share

−11.78% YoY

6.15% of Sub-Ch. 8513

FY 2022-23 Exp. Rank #7453

Balance

−22.84

Exports

1.97 ₹ Cr

0.0001% share

−71.03% YoY

14.07% of Sub-Ch. 8513

Imports

24.81 ₹ Cr

0.0004% share

+49.91% YoY

8.28% of Sub-Ch. 8513

FY 2023-24 Exp. Rank #7537

Balance

−29.95

Exports

2.08 ₹ Cr

0.0001% share

+5.58% YoY

13.65% of Sub-Ch. 8513

Imports

32.03 ₹ Cr

0.0006% share

+29.10% YoY

11.75% of Sub-Ch. 8513

FY 2024-25 Exp. Rank #7434

Balance

−33.20

Exports

2.41 ₹ Cr

0.0001% share

+15.87% YoY

16.91% of Sub-Ch. 8513

Imports

35.61 ₹ Cr

0.0006% share

+11.18% YoY

13.42% of Sub-Ch. 8513

FY 2025-26 Exp. Rank #8037

Balance

−51.14

Exports

1.49 ₹ Cr

0.0000% share

−38.17% YoY

12.95% of Sub-Ch. 8513

Imports

52.63 ₹ Cr

0.0008% share

+47.80% YoY

22.62% of Sub-Ch. 8513

CAGR · 8-Year

Exports

−5.96% /yr

Imports

20.06% /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 85139000 Export-Import Analysis

Export Decline: −5.96% CAGR Over 8 Years

India's exports under HSN Code 85139000 have declined at a compound annual rate of −5.96% over 8 fiscal years, falling from ₹2.29 Crore in FY 2018-19 to ₹1.49 Crore in FY 2025-26.

HSN Code 85139000 Ranked #8037 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85139000 ranks #8037 out of 12872 HSN codes by total export value. Within Sub-Chapter 8513, it ranks #3 of 6. By trade surplus, it ranks #10331 of 12872.

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 ₹51.14 Crore in HSN Code 85139000 Goods

In FY 2025-26, India's imports of ₹52.63 Cr exceeded exports of ₹1.49 Cr, resulting in a trade deficit of ₹51.14 Crore — ranking #10331 of 12872 by surplus magnitude.

Import Growth of 20.06% CAGR Signals Rising Demand for Parts of Portable Electric Lamps

India's imports under HSN Code 85139000 have grown at 20.06% CAGR, reaching ₹52.63 Crore in FY 2025-26.

HSN Code 85139000 Contributes 12.95% of Sub-Chapter 8513 Exports — Ranked #3

Among the 6 HSN codes under Sub-Chapter 8513, HSN Code 85139000 ranks #3 by export value — accounting for 12.95% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 22.62% share (rank #3).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85139000 and GST compliance.

What products are classified under HSN 85139000 ?

It includes Other Induction/Dielectric Heating Equipment

How much GST applies to Parts of Portable Electric Lamps?

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

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

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

Any common misclassification issue with Parts of Portable Electric Lamps?

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 Parts of Portable Electric Lamps?

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 Parts of Portable Electric Lamps?

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.

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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.