---
title: "HSN Code for Filament Lamps (≤200W, >100V) | HSN 85392200 GST Rate"
description: "Find HSN and GST Rates for 85392200 related to Filament Lamps (≤200W, >100V) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85392200/"
---

# HSN Code 85392200: Filament Lamps (≤200W, >100V)

- [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 : Other, of a power not exceeding 200 W and for a voltage exceeding 100 V | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85392200 ?

It includes Other fluorescent lamps

### Can we claim ITC on inputs used to trade Filament Lamps (≤200W, >100V)?

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

### Does packaging or labelling change the GST for Filament Lamps (≤200W, >100V)?

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.

### How much GST applies to Filament Lamps (≤200W, >100V)?

Under HSN 85392200, Filament Lamps (≤200W, >100V) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Filament Lamps (≤200W, >100V) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Filament Lamps (≤200W, >100V); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Filament Lamps (≤200W, >100V)?

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.

## India's trade performance: HSN Code 85392200 (FY 2024-25)

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

- Exports: ₹7 Cr (+5,616.67% YoY) — 0.0002% of India's total exports
- Imports: ₹2 Cr (+10.77% YoY) — 0.0000% of India's total imports
- Trade balance: ₹5 Cr (Surplus); surplus rank #3752 of 12657 HSN codes
- Share of Sub-Chapter 8539: 0.94% of its exports; import side 0.14%
- Rank within Sub-Chapter 8539: #14 of 25 by export value; import-side #18

### Key metrics

- Export CAGR: 7.60% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6251 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +5,616.67% in FY 2024-25
- Contribution to Sub-Ch. 8539: 0.94% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85392200

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 | 4.42 | 0.0002% | — | 0.97% | 1.11 | 0.0000% | — | 0.08% | +3.31 | #6019 |
| FY 2019-20 | 1.90 | 0.0001% | −57.01% | 0.57% | < ₹1 Crore | 0.0000% | −13.51% | 0.08% | +0.94 | #6983 |
| FY 2020-21 | 3.95 | 0.0002% | +107.89% | 1.20% | 3.24 | 0.0001% | +237.50% | 0.30% | +0.71 | #6211 |
| FY 2021-22 | 1.26 | 0.0000% | −68.10% | 0.34% | 4.91 | 0.0001% | +51.54% | 0.40% | −3.65 | #7783 |
| FY 2022-23 | 2.05 | 0.0001% | +62.70% | 0.52% | 3.85 | 0.0001% | −21.59% | 0.27% | −1.80 | #7411 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −94.15% | 0.03% | 1.95 | 0.0000% | −49.35% | 0.12% | −1.83 | #9706 |
| FY 2024-25 | 6.86 | 0.0002% | +5,616.67% | 0.94% | 2.16 | 0.0000% | +10.77% | 0.14% | +4.70 | #6251 |

- CAGR (7-year): exports 7.60%/yr, imports 11.73%/yr (consistently Surplus)

## Key trade insights: HSN Code 85392200 export-import analysis

### Consistent export growth: 7.60% CAGR over 7 years

India's exports under HSN Code 85392200 have grown at a compound annual rate of 7.60% over 7 fiscal years, rising from ₹4.42 Crore in FY 2018-19 to ₹6.86 Crore in FY 2024-25.

### HSN Code 85392200 ranked #6251 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85392200 ranks #6251 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #14 of 25. By trade surplus, it ranks #3752 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 85392200 exports

The strongest single-year export movement for HSN Code 85392200 was recorded in FY 2024-25, when exports surged by 5,616.67% over the prior year.

### India maintains a trade surplus of ₹4.70 Crore in HSN Code 85392200 goods

In FY 2024-25, India's exports of ₹6.86 Cr exceeded imports of ₹2.16 Cr, resulting in a trade surplus of ₹4.70 Crore — ranking #3752 of 12657 by surplus magnitude.

### Import growth of 11.73% CAGR signals rising demand for Filament Lamps (≤200W, >100V)

India's imports under HSN Code 85392200 have grown at 11.73% CAGR, reaching ₹2.16 Crore in FY 2024-25.

### HSN Code 85392200 contributes 0.94% of Sub-Chapter 8539 exports — ranked #14

Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85392200 ranks #14 by export value — accounting for 0.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.14% share (rank #18).

## 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 |
| #14 | HSN Code 85392200: Filament Lamps (≤200W, >100V) (this hsn code) | ₹7 Cr |