---
title: "HSN Code for Auto Halogen Lamp (Other) | HSN 85392120 GST Rate"
description: "Find HSN and GST Rates for 85392120 related to Auto Halogen Lamp (Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85392120/"
---

# HSN Code 85392120: Auto Halogen Lamp (Other)

- [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 : Other for automobiles | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85392120 ?

It includes Other Filament Lamps Excluding UV & Infra-Red Lamps

### Do e‑way bill and e‑invoice apply for Auto Halogen Lamp (Other)?

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 Auto Halogen Lamp (Other) is sold with other items?

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

### How much GST applies to Auto Halogen Lamp (Other)?

Under HSN 85392120, Auto Halogen Lamp (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Auto Halogen Lamp (Other)?

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 Auto Halogen Lamp (Other)?

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

## India's trade performance: HSN Code 85392120 (FY 2024-25)

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

- Exports: ₹83 Cr (−6.30% YoY) — 0.0023% of India's total exports
- Imports: ₹204 Cr (−0.11% YoY) — 0.0034% of India's total imports
- Trade balance: −₹121 Cr (Deficit); surplus rank #10952 of 12657 HSN codes
- Share of Sub-Chapter 8539: 11.32% of its exports; import side 12.95%
- Rank within Sub-Chapter 8539: #3 of 25 by export value; import-side #4

### Key metrics

- Export CAGR: -0.65% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2925 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +30.64% in FY 2023-24
- Contribution to Sub-Ch. 8539: 11.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85392120

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 | 86.32 | 0.0038% | — | 18.90% | 212.01 | 0.0059% | — | 14.71% | −125.69 | #2183 |
| FY 2019-20 | 79.58 | 0.0036% | −7.81% | 23.91% | 160.88 | 0.0048% | −24.12% | 13.39% | −81.30 | #2279 |
| FY 2020-21 | 79.21 | 0.0037% | −0.46% | 24.13% | 153.04 | 0.0053% | −4.87% | 14.20% | −73.83 | #2342 |
| FY 2021-22 | 78.69 | 0.0025% | −0.66% | 21.15% | 199.18 | 0.0044% | +30.15% | 16.41% | −120.49 | #2725 |
| FY 2022-23 | 67.81 | 0.0019% | −13.83% | 17.32% | 227.60 | 0.0040% | +14.27% | 15.90% | −159.79 | #3074 |
| FY 2023-24 | 88.59 | 0.0024% | +30.64% | 20.73% | 204.21 | 0.0036% | −10.28% | 13.05% | −115.62 | #2733 |
| FY 2024-25 | 83.01 | 0.0023% | −6.30% | 11.32% | 203.98 | 0.0034% | −0.11% | 12.95% | −120.97 | #2925 |

- CAGR (7-year): exports -0.65%/yr, imports -0.64%/yr (consistently Deficit)

## Key trade insights: HSN Code 85392120 export-import analysis

### Export decline: -0.65% CAGR over 7 years

India's exports under HSN Code 85392120 have declined at a compound annual rate of -0.65% over 7 fiscal years, falling from ₹86.32 Crore in FY 2018-19 to ₹83.01 Crore in FY 2024-25.

### HSN Code 85392120 ranked #2925 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85392120 ranks #2925 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #3 of 25. By trade surplus, it ranks #10952 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 85392120 exports

The strongest single-year export movement for HSN Code 85392120 was recorded in FY 2023-24, when exports surged by 30.64% over the prior year.

### India records a trade deficit of ₹120.97 Crore in HSN Code 85392120 goods

In FY 2024-25, India's imports of ₹203.98 Cr exceeded exports of ₹83.01 Cr, resulting in a trade deficit of ₹120.97 Crore — ranking #10952 of 12657 by surplus magnitude.

### Import growth of -0.64% CAGR signals stable import dependency for Auto Halogen Lamp (Other)

India's imports under HSN Code 85392120 have grown at -0.64% CAGR, reaching ₹203.98 Crore in FY 2024-25.

### HSN Code 85392120 contributes 11.32% of Sub-Chapter 8539 exports — ranked #3

Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85392120 ranks #3 by export value — accounting for 11.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.95% share (rank #4).

## 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) (this hsn code) | ₹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 |