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

HSN Code 85392200 represents Filament Lamps (≤200W, >100V) under GST classification. This code helps businesses identify Filament Lamps (≤200W, >100V) correctly for billing, taxation, and trade. With HSN Code 85392200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Filament Lamps (≤200W, >100V).

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Description of Goods for HSN Code 85392200

HSN Code 85392200 relates to the following description.

Description of Goods

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

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%

What does HSN Code 85392200 not include?

Filament Lamps (≤200W, >100V) 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 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

Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules

Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps

India’s Trade Performance — HSN Code 85392200 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹7 Cr

+5,616.67% vs FY 2023-24

0.0002% of India’s total exports

India’s Imports

FY 2024-25

₹2 Cr

+10.77% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹5 Cr

Trade Surplus

Surplus rank #3752 of 12657 HSN codes

% of Sub-Chapter 8539

FY 2024-25

0.94%

Share of Sub-Chapter 8539’s total exports in FY 2024-25

Import side: 0.14% of Sub-Chapter 8539’s imports

Rank Within Sub-Chapter 8539

FY 2024-25

#14 of 25

Position by export value among HSN codes in Sub-Chapter 8539

Import-side rank: #18 of 25

At a glance

7.60%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6251

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+5,616.67%

Peak Growth Year

FY 2024-25 · strongest single-year move

0.94%

Contribution to Sub-Ch. 8539

Share of Sub-Chapter 8539 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #6019

Balance

+3.31

Exports

4.42 ₹ Cr

0.0002% share

YoY

0.97% of Sub-Ch. 8539

Imports

1.11 ₹ Cr

0.0000% share

YoY

0.08% of Sub-Ch. 8539

FY 2019-20 Exp. Rank #6983

Balance

+0.94

Exports

1.90 ₹ Cr

0.0001% share

−57.01% YoY

0.57% of Sub-Ch. 8539

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−13.51% YoY

0.08% of Sub-Ch. 8539

FY 2020-21 Exp. Rank #6211

Balance

+0.71

Exports

3.95 ₹ Cr

0.0002% share

+107.89% YoY

1.20% of Sub-Ch. 8539

Imports

3.24 ₹ Cr

0.0001% share

+237.50% YoY

0.30% of Sub-Ch. 8539

FY 2021-22 Exp. Rank #7783

Balance

−3.65

Exports

1.26 ₹ Cr

0.0000% share

−68.10% YoY

0.34% of Sub-Ch. 8539

Imports

4.91 ₹ Cr

0.0001% share

+51.54% YoY

0.40% of Sub-Ch. 8539

FY 2022-23 Exp. Rank #7411

Balance

−1.80

Exports

2.05 ₹ Cr

0.0001% share

+62.70% YoY

0.52% of Sub-Ch. 8539

Imports

3.85 ₹ Cr

0.0001% share

−21.59% YoY

0.27% of Sub-Ch. 8539

FY 2023-24 Exp. Rank #9706

Balance

−1.83

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−94.15% YoY

0.03% of Sub-Ch. 8539

Imports

1.95 ₹ Cr

0.0000% share

−49.35% YoY

0.12% of Sub-Ch. 8539

FY 2024-25 Exp. Rank #6251

Balance

+4.70

Exports

6.86 ₹ Cr

0.0002% share

+5,616.67% YoY

0.94% of Sub-Ch. 8539

Imports

2.16 ₹ Cr

0.0000% share

+10.77% YoY

0.14% of Sub-Ch. 8539

CAGR · 7-Year

Exports

7.60% /yr

Imports

11.73% /yr

Consistently Surplus
Sub-Chapter 8539 total

reference, FY 2024-25

Export

₹733.58 Cr

Import

₹1,575.49 Cr

Trade Balance

−841.91

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85392200 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.