HSN Code 85391000 represents Sealed Beam Lamp Units under GST classification. This code helps businesses identify Sealed Beam Lamp Units correctly for billing, taxation, and trade. With HSN Code 85391000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Sealed Beam Lamp Units.
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HSN Code 85391000 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
Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps
Sealed beam lamp units
9%
9%
18%
0%
Description of Goods
Sealed beam lamp units
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
8539 - Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Sealed Beam Lamp Units does not include products with the following descriptions.
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other
Other filament lamps, excluding ultra-violet or infra-red lamps : Other, of a power not exceeding 200 W and for a voltage exceeding 100 V
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps
Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps
Discharge lamps, other than ultra-violet lamps: Other : Other
Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps
Ultra-violet or infra-red lamps; arc-lamps : Other
Light-emitting diode (led) lamps
Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules
Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps
Parts : Parts of fluorescent tube lamps
Parts : Parts of arc-lamps
Parts : Other
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other
Other filament lamps, excluding ultra-violet or infra-red lamps : Other, of a power not exceeding 200 W and for a voltage exceeding 100 V
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps
Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps
Discharge lamps, other than ultra-violet lamps: Other : Other
Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps
Ultra-violet or infra-red lamps; arc-lamps : Other
Light-emitting diode (led) lamps
Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules
Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps
Parts : Parts of fluorescent tube lamps
Parts : Parts of arc-lamps
Parts : Other
India’s Exports
FY 2024-25₹9 Cr
0.0002% of India’s total exports
India’s Imports
FY 2024-25₹16 Cr
0.0003% of India’s total imports
Trade Balance
FY 2024-25−₹7 Cr
Surplus rank #8854 of 12657 HSN codes
% of Sub-Chapter 8539
FY 2024-251.24%
Share of Sub-Chapter 8539’s total exports in FY 2024-25
Import side: 1.04% of Sub-Chapter 8539’s imports
Rank Within Sub-Chapter 8539
FY 2024-25#11 of 25
Position by export value among HSN codes in Sub-Chapter 8539
Import-side rank: #11 of 25
At a glance
40.81%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#5893
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+767.00%
Peak Growth Year
FY 2022-23 · strongest single-year move
1.24%
Contribution to Sub-Ch. 8539
Share of Sub-Chapter 8539 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
−2.75
Exports
1.17 ₹ Cr
0.0001% share
— YoY
0.26% of Sub-Ch. 8539
Imports
3.92 ₹ Cr
0.0001% share
— YoY
0.27% of Sub-Ch. 8539
Balance
−3.03
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−20.51% YoY
0.28% of Sub-Ch. 8539
Imports
3.96 ₹ Cr
0.0001% share
+1.02% YoY
0.33% of Sub-Ch. 8539
Balance
−1.15
Exports
2.08 ₹ Cr
0.0001% share
+123.66% YoY
0.63% of Sub-Ch. 8539
Imports
3.23 ₹ Cr
0.0001% share
−18.43% YoY
0.30% of Sub-Ch. 8539
Balance
−8.47
Exports
1.00 ₹ Cr
0.0000% share
−51.92% YoY
0.27% of Sub-Ch. 8539
Imports
9.47 ₹ Cr
0.0002% share
+193.19% YoY
0.78% of Sub-Ch. 8539
Balance
−3.70
Exports
8.67 ₹ Cr
0.0002% share
+767.00% YoY
2.22% of Sub-Ch. 8539
Imports
12.37 ₹ Cr
0.0002% share
+30.62% YoY
0.86% of Sub-Ch. 8539
Balance
−7.14
Exports
9.12 ₹ Cr
0.0003% share
+5.19% YoY
2.13% of Sub-Ch. 8539
Imports
16.26 ₹ Cr
0.0003% share
+31.45% YoY
1.04% of Sub-Ch. 8539
Balance
−7.32
Exports
9.12 ₹ Cr
0.0002% share
0.00% YoY
1.24% of Sub-Ch. 8539
Imports
16.44 ₹ Cr
0.0003% share
+1.11% YoY
1.04% of Sub-Ch. 8539
CAGR · 7-Year
Exports
40.81% /yr
Imports
26.99% /yr
reference, FY 2024-25
Export
₹733.58 Cr
Import
₹1,575.49 Cr
Trade Balance
−841.91
India's exports under HSN Code 85391000 have grown at a compound annual rate of 40.81% over 7 fiscal years, rising from ₹1.17 Crore in FY 2018-19 to ₹9.12 Crore in FY 2024-25.
In FY 2024-25, HSN Code 85391000 ranks #5893 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #11 of 25. By trade surplus, it ranks #8854 of 12657.
The strongest single-year export movement for HSN Code 85391000 was recorded in FY 2022-23, when exports surged by 767.00% over the prior year.
In FY 2024-25, India's imports of ₹16.44 Cr exceeded exports of ₹9.12 Cr, resulting in a trade deficit of ₹7.32 Crore — ranking #8854 of 12657 by surplus magnitude.
India's imports under HSN Code 85391000 have grown at 26.99% CAGR, reaching ₹16.44 Crore in FY 2024-25.
Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85391000 ranks #11 by export value — accounting for 1.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.04% share (rank #11).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 85391000 and GST compliance.
It includes Miniature Bulbs
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sealed Beam Lamp Units; Nil for exempt items if applicable).
Under HSN 85391000, Sealed Beam Lamp Units attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.