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 or export of Portable Electric Lamps & Parts.
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HSN Code 85139000 relates to the following description.
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
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%
Portable Electric Lamps & Parts does not include products with the following descriptions.
Lamps : Torch
Lamps : Other flash-lights excluding those for photographic purposes
Lamps : Miners’ safety lamps
Lamps : Magneto lamps
Lamps : Other
India’s Exports
FY 2024-25₹2 Cr
0.0001% of India’s total exports
India’s Imports
FY 2024-25₹36 Cr
0.0006% of India’s total imports
Trade Balance
FY 2024-25−₹33 Cr
Surplus rank #9931 of 12657 HSN codes
% of Sub-Chapter 8513
FY 2024-2516.91%
Share of Sub-Chapter 8513’s total exports in FY 2024-25
Import side: 13.42% of Sub-Chapter 8513’s imports
Rank Within Sub-Chapter 8513
FY 2024-25#2 of 6
Position by export value among HSN codes in Sub-Chapter 8513
Import-side rank: #3 of 6
At a glance
0.85%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#7434
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+81.33%
Peak Growth Year
FY 2021-22 · strongest single-year move
16.91%
Contribution to Sub-Ch. 8513
Share of Sub-Chapter 8513 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
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
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
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
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
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
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
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
CAGR · 7-Year
Exports
0.85% /yr
Imports
15.97% /yr
reference, FY 2024-25
Export
₹14.25 Cr
Import
₹265.40 Cr
Trade Balance
−251.15
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.
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.
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.
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.
India's imports under HSN Code 85139000 have grown at 15.97% CAGR, reaching ₹35.61 Crore in FY 2024-25.
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).
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Clear answers to common queries about HSN Code 85139000 and GST compliance.
It includes Other Induction/Dielectric Heating Equipment
Under HSN 85139000, Portable Electric Lamps & Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.