---
title: "HSN Code for Lamp-holders, plugs | HSN 85366990 GST Rate"
description: "Find HSN and GST Rates for 85366990 related to Lamp-holders, plugs with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85366990/"
---

# HSN Code 85366990: Lamp-holders, plugs

- [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: Other : Of other materials | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85366990 ?

It includes Voltage exceeding 1,000 V

### How much GST applies to Lamp-holders, plugs?

Under HSN 85366990, Lamp-holders, plugs attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Lamp-holders, plugs?

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.

### Do e‑way bill and e‑invoice apply for Lamp-holders, plugs?

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, plugs is sold with other items?

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

### Any common misclassification issue with Lamp-holders, plugs?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 85366990 (FY 2024-25)

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

- Exports: ₹330 Cr (−2.55% YoY) — 0.0090% of India's total exports
- Imports: ₹3,938 Cr (+8.99% YoY) — 0.0648% of India's total imports
- Trade balance: −₹3,608 Cr (Deficit); surplus rank #12521 of 12657 HSN codes
- Share of Sub-Chapter 8536: 2.89% of its exports; import side 16.20%
- Rank within Sub-Chapter 8536: #11 of 27 by export value; import-side #2

### Key metrics

- Export CAGR: 3.66% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1350 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +39.14% in FY 2020-21
- Contribution to Sub-Ch. 8536: 2.89% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85366990

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 | 266.05 | 0.0116% | — | 5.23% | 1,610.41 | 0.0449% | — | 14.42% | −1,344.36 | #1072 |
| FY 2019-20 | 230.07 | 0.0105% | −13.52% | 4.52% | 1,731.50 | 0.0517% | +7.52% | 15.54% | −1,501.43 | #1203 |
| FY 2020-21 | 320.12 | 0.0149% | +39.14% | 5.78% | 1,849.93 | 0.0635% | +6.84% | 16.49% | −1,529.81 | #969 |
| FY 2021-22 | 406.79 | 0.0130% | +27.07% | 5.39% | 2,319.58 | 0.0508% | +25.39% | 15.68% | −1,912.79 | #1019 |
| FY 2022-23 | 276.03 | 0.0076% | −32.14% | 3.20% | 3,235.30 | 0.0563% | +39.48% | 16.79% | −2,959.27 | #1408 |
| FY 2023-24 | 338.70 | 0.0094% | +22.70% | 3.67% | 3,613.60 | 0.0643% | +11.69% | 16.88% | −3,274.90 | #1281 |
| FY 2024-25 | 330.06 | 0.0090% | −2.55% | 2.89% | 3,938.46 | 0.0648% | +8.99% | 16.20% | −3,608.40 | #1350 |

- CAGR (7-year): exports 3.66%/yr, imports 16.07%/yr (consistently Deficit)

## Key trade insights: HSN Code 85366990 export-import analysis

### Consistent export growth: 3.66% CAGR over 7 years

India's exports under HSN Code 85366990 have grown at a compound annual rate of 3.66% over 7 fiscal years, rising from ₹266.05 Crore in FY 2018-19 to ₹330.06 Crore in FY 2024-25.

### HSN Code 85366990 ranked #1350 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85366990 ranks #1350 out of 12657 HSN codes by total export value. Within Sub-Chapter 8536, it ranks #11 of 27. By trade surplus, it ranks #12521 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 85366990 exports

The strongest single-year export movement for HSN Code 85366990 was recorded in FY 2020-21, when exports surged by 39.14% over the prior year.

### India records a trade deficit of ₹3,608.40 Crore in HSN Code 85366990 goods

In FY 2024-25, India's imports of ₹3,938.46 Cr exceeded exports of ₹330.06 Cr, resulting in a trade deficit of ₹3,608.40 Crore — ranking #12521 of 12657 by surplus magnitude.

### Import growth of 16.07% CAGR signals rising demand for Lamp-holders, plugs

India's imports under HSN Code 85366990 have grown at 16.07% CAGR, reaching ₹3,938.46 Crore in FY 2024-25.

### HSN Code 85366990 contributes 2.89% of Sub-Chapter 8536 exports — ranked #11

Among the 27 HSN codes under Sub-Chapter 8536, HSN Code 85366990 ranks #11 by export value — accounting for 2.89% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.20% share (rank #2).

## 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 |
| #11 | HSN Code 85366990: Lamp-holders, plugs (this hsn code) | ₹330 Cr |