---
title: "HSN Code for Plastic lamp-holders | HSN 85366110 GST Rate"
description: "Find HSN and GST Rates for 85366110 related to Plastic lamp-holders with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85366110/"
---

# HSN Code 85366110: Plastic lamp-holders

- [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 8536: Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Lamp-holders, plugs and sockets: Lamp-holders : Of plastic | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85366110 ?

It includes Other Apparatus | Junction Boxes

### Any common misclassification issue with Plastic lamp-holders?

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 Plastic lamp-holders?

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

### How should mixed supplies be billed when Plastic lamp-holders is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Plastic lamp-holders; Nil for exempt items if applicable).

### How much GST applies to Plastic lamp-holders?

Under HSN 85366110, Plastic lamp-holders attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Plastic lamp-holders?

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.

### Does packaging or labelling change the GST for Plastic lamp-holders?

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 85366110 (FY 2024-25)

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

- Exports: ₹2 Cr (−10.53% YoY) — 0.0001% of India's total exports
- Imports: ₹60 Cr (+30.57% YoY) — 0.0010% of India's total imports
- Trade balance: −₹58 Cr (Deficit); surplus rank #10361 of 12657 HSN codes
- Share of Sub-Chapter 8536: 0.02% of its exports; import side 0.25%
- Rank within Sub-Chapter 8536: #26 of 27 by export value; import-side #20

### Key metrics

- Export CAGR: 7.23% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7657 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +506.50% in FY 2019-20
- Contribution to Sub-Ch. 8536: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85366110

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. 8536 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8536 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.23 | 0.0001% | — | 0.02% | 13.47 | 0.0004% | — | 0.12% | −12.24 | #7430 |
| FY 2019-20 | 7.46 | 0.0003% | +506.50% | 0.15% | 12.98 | 0.0004% | −3.64% | 0.12% | −5.52 | #5368 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −87.40% | 0.02% | 24.23 | 0.0008% | +86.67% | 0.22% | −23.29 | #7705 |
| FY 2021-22 | 1.90 | 0.0001% | +102.13% | 0.03% | 14.22 | 0.0003% | −41.31% | 0.10% | −12.32 | #7381 |
| FY 2022-23 | 1.92 | 0.0001% | +1.05% | 0.02% | 20.51 | 0.0004% | +44.23% | 0.11% | −18.59 | #7477 |
| FY 2023-24 | 2.09 | 0.0001% | +8.85% | 0.02% | 46.12 | 0.0008% | +124.87% | 0.22% | −44.03 | #7533 |
| FY 2024-25 | 1.87 | 0.0001% | −10.53% | 0.02% | 60.22 | 0.0010% | +30.57% | 0.25% | −58.35 | #7657 |

- CAGR (7-year): exports 7.23%/yr, imports 28.35%/yr (consistently Deficit)

## Key trade insights: HSN Code 85366110 export-import analysis

### Consistent export growth: 7.23% CAGR over 7 years

India's exports under HSN Code 85366110 have grown at a compound annual rate of 7.23% over 7 fiscal years, rising from ₹1.23 Crore in FY 2018-19 to ₹1.87 Crore in FY 2024-25.

### HSN Code 85366110 ranked #7657 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85366110 ranks #7657 out of 12657 HSN codes by total export value. Within Sub-Chapter 8536, it ranks #26 of 27. By trade surplus, it ranks #10361 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 85366110 exports

The strongest single-year export movement for HSN Code 85366110 was recorded in FY 2019-20, when exports surged by 506.50% over the prior year.

### India records a trade deficit of ₹58.35 Crore in HSN Code 85366110 goods

In FY 2024-25, India's imports of ₹60.22 Cr exceeded exports of ₹1.87 Cr, resulting in a trade deficit of ₹58.35 Crore — ranking #10361 of 12657 by surplus magnitude.

### Import growth of 28.35% CAGR signals rising demand for Plastic lamp-holders

India's imports under HSN Code 85366110 have grown at 28.35% CAGR, reaching ₹60.22 Crore in FY 2024-25.

### HSN Code 85366110 contributes 0.02% of Sub-Chapter 8536 exports — ranked #26

Among the 27 HSN codes under Sub-Chapter 8536, HSN Code 85366110 ranks #26 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.25% share (rank #20).

## Related HSN Codes in Sub-Chapter 8536

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85369090: Other Apparatus \| Other](https://busy.in/hsn/hsn-85369090/) | ₹4,212 Cr |
| #2 | [HSN Code 85365090: Other Switches](https://busy.in/hsn/hsn-85365090/) | ₹1,267 Cr |
| #3 | [HSN Code 85362030: Miniature circuit breakers](https://busy.in/hsn/hsn-85362030/) | ₹752 Cr |
| #4 | [HSN Code 85364900: Relays](https://busy.in/hsn/hsn-85364900/) | ₹742 Cr |
| #5 | [HSN Code 85362010: Automatic circuit breakers: Air circuit breakers](https://busy.in/hsn/hsn-85362010/) | ₹588 Cr |
| #6 | [HSN Code 85365020: Switches\| Plastic](https://busy.in/hsn/hsn-85365020/) | ₹491 Cr |
| #7 | [HSN Code 85362090: Other Automatic Circuit Breakers](https://busy.in/hsn/hsn-85362090/) | ₹454 Cr |
| #8 | [HSN Code 85369030: Other Apparatus \| Junction Boxes](https://busy.in/hsn/hsn-85369030/) | ₹446 Cr |
| #9 | [HSN Code 85364100: Pocket Lighters, Gas Fuelled, Refillable](https://busy.in/hsn/hsn-85364100/) | ₹430 Cr |
| #10 | [HSN Code 85362020: Moulded case circuit breakers](https://busy.in/hsn/hsn-85362020/) | ₹393 Cr |
| #26 | HSN Code 85366110: Plastic lamp-holders (this hsn code) | ₹2 Cr |