--- title: "HSN Code for Miniature Halogen Lamp | HSN 85392110 GST Rate" description: "Find HSN and GST Rates for 85392110 related to Miniature Halogen Lamp with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85392110/" --- # HSN Code 85392110: Miniature Halogen Lamp - [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 8539: Electric lamps & units](https://busy.in/hsn/sub-chapter-8539/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85392110 ? It includes Electrical Filament Lamps ### How much GST applies to Miniature Halogen Lamp? Under HSN 85392110, Miniature Halogen Lamp attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Miniature Halogen Lamp is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Miniature Halogen Lamp; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Miniature Halogen Lamp? 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 Miniature Halogen Lamp? 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 Miniature Halogen Lamp? 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 85392110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−51.81% YoY) — 0.0000% of India's total exports - Imports: ₹6 Cr (+101.81% YoY) — 0.0001% of India's total imports - Trade balance: −₹5 Cr (Deficit); surplus rank #8634 of 12657 HSN codes - Share of Sub-Chapter 8539: 0.05% of its exports; import side 0.35% - Rank within Sub-Chapter 8539: #21 of 25 by export value; import-side #15 ### Key metrics - Export CAGR: -22.94% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9000 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +127.78% in FY 2020-21 - Contribution to Sub-Ch. 8539: 0.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85392110 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. 8539 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8539 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.91 | 0.0001% | — | 0.42% | 5.40 | 0.0002% | — | 0.37% | −3.49 | #6999 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −90.58% | 0.05% | 3.44 | 0.0001% | −36.30% | 0.29% | −3.26 | #8891 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +127.78% | 0.12% | 2.61 | 0.0001% | −24.13% | 0.24% | −2.20 | #8379 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −9.76% | 0.10% | 3.09 | 0.0001% | +18.39% | 0.25% | −2.72 | #8788 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +70.27% | 0.16% | 3.29 | 0.0001% | +6.47% | 0.23% | −2.66 | #8495 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +31.75% | 0.19% | 2.76 | 0.0000% | −16.11% | 0.18% | −1.93 | #8398 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −51.81% | 0.05% | 5.57 | 0.0001% | +101.81% | 0.35% | −5.17 | #9000 | - CAGR (7-year): exports -22.94%/yr, imports 0.52%/yr (consistently Deficit) ## Key trade insights: HSN Code 85392110 export-import analysis ### Export decline: -22.94% CAGR over 7 years India's exports under HSN Code 85392110 have declined at a compound annual rate of -22.94% over 7 fiscal years, falling from ₹1.91 Crore in FY 2018-19 to ₹0.40 Crore in FY 2024-25. ### HSN Code 85392110 ranked #9000 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85392110 ranks #9000 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #21 of 25. By trade surplus, it ranks #8634 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 85392110 exports The strongest single-year export movement for HSN Code 85392110 was recorded in FY 2020-21, when exports surged by 127.78% over the prior year. ### India records a trade deficit of ₹5.17 Crore in HSN Code 85392110 goods In FY 2024-25, India's imports of ₹5.57 Cr exceeded exports of ₹0.40 Cr, resulting in a trade deficit of ₹5.17 Crore — ranking #8634 of 12657 by surplus magnitude. ### Import growth of 0.52% CAGR signals stable import dependency for Miniature Halogen Lamp India's imports under HSN Code 85392110 have grown at 0.52% CAGR, reaching ₹5.57 Crore in FY 2024-25. ### HSN Code 85392110 contributes 0.05% of Sub-Chapter 8539 exports — ranked #21 Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85392110 ranks #21 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.35% share (rank #15). ## Related HSN Codes in Sub-Chapter 8539 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85399090: Other Electric Lamps & Lighting Equipment](https://busy.in/hsn/hsn-85399090/) | ₹304 Cr | | #2 | [HSN Code 85393190: Other fluorescent lamps](https://busy.in/hsn/hsn-85393190/) | ₹137 Cr | | #3 | [HSN Code 85392120: Auto Halogen Lamp (Other)](https://busy.in/hsn/hsn-85392120/) | ₹83 Cr | | #4 | [HSN Code 85392940: Electrical Filament Lamps](https://busy.in/hsn/hsn-85392940/) | ₹50 Cr | | #5 | [HSN Code 85395200: LED Light Sources and LED Lamps](https://busy.in/hsn/hsn-85395200/) | ₹46 Cr | | #6 | [HSN Code 85395100: LED Light Sources and Modules](https://busy.in/hsn/hsn-85395100/) | ₹19 Cr | | #7 | [HSN Code 85394900: UV/Infra-red lamps](https://busy.in/hsn/hsn-85394900/) | ₹14 Cr | | #8 | [HSN Code 85392190: Other Tungsten Halogen Lamps (NES)](https://busy.in/hsn/hsn-85392190/) | ₹14 Cr | | #9 | [HSN Code 85392910: Low-Cost Bulb (<= ₹20)](https://busy.in/hsn/hsn-85392910/) | ₹13 Cr | | #10 | [HSN Code 85392990: Other Filament Lamps Excluding UV & Infra-Red Lamps](https://busy.in/hsn/hsn-85392990/) | ₹9 Cr | | #21 | HSN Code 85392110: Miniature Halogen Lamp (this hsn code) | < ₹1 Crore |