--- title: "HSN Code for Lamp-holders of other materials | HSN 85366190 GST Rate" description: "Find HSN and GST Rates for 85366190 related to Lamp-holders of other materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85366190/" --- # HSN Code 85366190: Lamp-holders of other materials - [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 other materials | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85366190 ? It includes Other Apparatus | Other ### Can we claim ITC on inputs used to trade Lamp-holders of other materials? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Lamp-holders of other materials? 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. ### How should mixed supplies be billed when Lamp-holders of other materials is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lamp-holders of other materials; Nil for exempt items if applicable). ### How much GST applies to Lamp-holders of other materials? Under HSN 85366190, Lamp-holders of other materials attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Lamp-holders of other materials? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Lamp-holders of other materials? 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 85366190 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹25 Cr (+64.16% YoY) — 0.0007% of India's total exports - Imports: ₹104 Cr (+10.62% YoY) — 0.0017% of India's total imports - Trade balance: −₹79 Cr (Deficit); surplus rank #10610 of 12657 HSN codes - Share of Sub-Chapter 8536: 0.22% of its exports; import side 0.43% - Rank within Sub-Chapter 8536: #21 of 27 by export value; import-side #18 ### Key metrics - Export CAGR: 10.97% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4578 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +69.40% in FY 2020-21 - Contribution to Sub-Ch. 8536: 0.22% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85366190 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 | 13.32 | 0.0006% | — | 0.26% | 76.62 | 0.0021% | — | 0.69% | −63.30 | #4650 | | FY 2019-20 | 9.38 | 0.0004% | −29.58% | 0.18% | 70.58 | 0.0021% | −7.88% | 0.63% | −61.20 | #5094 | | FY 2020-21 | 15.89 | 0.0007% | +69.40% | 0.29% | 69.87 | 0.0024% | −1.01% | 0.62% | −53.98 | #4510 | | FY 2021-22 | 23.86 | 0.0008% | +50.16% | 0.32% | 88.71 | 0.0019% | +26.96% | 0.60% | −64.85 | #4360 | | FY 2022-23 | 17.12 | 0.0005% | −28.25% | 0.20% | 79.55 | 0.0014% | −10.33% | 0.41% | −62.43 | #4874 | | FY 2023-24 | 15.15 | 0.0004% | −11.51% | 0.16% | 94.03 | 0.0017% | +18.20% | 0.44% | −78.88 | #5156 | | FY 2024-25 | 24.87 | 0.0007% | +64.16% | 0.22% | 104.02 | 0.0017% | +10.62% | 0.43% | −79.15 | #4578 | - CAGR (7-year): exports 10.97%/yr, imports 5.23%/yr (consistently Deficit) ## Key trade insights: HSN Code 85366190 export-import analysis ### Consistent export growth: 10.97% CAGR over 7 years India's exports under HSN Code 85366190 have grown at a compound annual rate of 10.97% over 7 fiscal years, rising from ₹13.32 Crore in FY 2018-19 to ₹24.87 Crore in FY 2024-25. ### HSN Code 85366190 ranked #4578 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85366190 ranks #4578 out of 12657 HSN codes by total export value. Within Sub-Chapter 8536, it ranks #21 of 27. By trade surplus, it ranks #10610 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 85366190 exports The strongest single-year export movement for HSN Code 85366190 was recorded in FY 2020-21, when exports surged by 69.40% over the prior year. ### India records a trade deficit of ₹79.15 Crore in HSN Code 85366190 goods In FY 2024-25, India's imports of ₹104.02 Cr exceeded exports of ₹24.87 Cr, resulting in a trade deficit of ₹79.15 Crore — ranking #10610 of 12657 by surplus magnitude. ### Import growth of 5.23% CAGR signals stable import dependency for Lamp-holders of other materials India's imports under HSN Code 85366190 have grown at 5.23% CAGR, reaching ₹104.02 Crore in FY 2024-25. ### HSN Code 85366190 contributes 0.22% of Sub-Chapter 8536 exports — ranked #21 Among the 27 HSN codes under Sub-Chapter 8536, HSN Code 85366190 ranks #21 by export value — accounting for 0.22% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.43% share (rank #18). ## 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 | | #21 | HSN Code 85366190: Lamp-holders of other materials (this hsn code) | ₹25 Cr |