HSN Code 85392910: Low-Cost Bulb (<= ₹20)

Q: What products are classified under HSN 85392910 ?

It includes Mercury vapour lamps

Q: Does packaging or labelling change the GST for Low-Cost Bulb (<= ₹20)?

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.

Q: Any common misclassification issue with Low-Cost Bulb (<= ₹20)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Q: How much GST applies to Low-Cost Bulb (<= ₹20)?

Under HSN 85392910, Low-Cost Bulb (<= ₹20) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Q: Can we claim ITC on inputs used to trade Low-Cost Bulb (<= ₹20)?

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

Q: Do e‑way bill and e‑invoice apply for Low-Cost Bulb (<= ₹20)?

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.

HSN Code 85392910 represents Low-Cost Bulb (<= ₹20) under GST classification. This code helps businesses identify Low-Cost Bulb (<= ₹20) correctly for billing, taxation, and trade. With HSN Code 85392910, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Low-Cost Bulb (<= ₹20).

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
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	8539	Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps	Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb	9%	9%	18%	0%

Description of goods

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb

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%

HSN Code	Description
85391000	Sealed beam lamp units
85392110	Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings
85392120	Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles
85392190	Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other
85392200	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
85392920	Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches
85392930	Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs
85392940	Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps
85392990	Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other
85393110	Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps
85393190	Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other
85393210	Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps
85393220	Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps
85393230	Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps
85393910	Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps
85393990	Discharge lamps, other than ultra-violet lamps: Other : Other
85394100	Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps
85394900	Ultra-violet or infra-red lamps; arc-lamps : Other
85395000	Light-emitting diode (led) lamps
85395100	Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules
85395200	Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps
85399010	Parts : Parts of fluorescent tube lamps
85399020	Parts : Parts of arc-lamps
85399090	Parts : Other

HSN Code 85391000

Sealed beam lamp units

HSN Code 85392110

Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings

HSN Code 85392120

Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles

HSN Code 85392190

Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other

HSN Code 85392200

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

HSN Code 85392920

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches

HSN Code 85392930

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs

HSN Code 85392940

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps

HSN Code 85392990

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other

HSN Code 85393110

Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps

HSN Code 85393190

Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other

HSN Code 85393210

Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps

HSN Code 85393220

Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps

HSN Code 85393230

Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps

HSN Code 85393910

Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps

HSN Code 85393990

Discharge lamps, other than ultra-violet lamps: Other : Other

HSN Code 85394100

Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps

HSN Code 85394900

Ultra-violet or infra-red lamps; arc-lamps : Other

HSN Code 85395000

Light-emitting diode (led) lamps

HSN Code 85395100

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

HSN Code 85395200

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

HSN Code 85399010

Parts : Parts of fluorescent tube lamps

HSN Code 85399020

Parts : Parts of arc-lamps

HSN Code 85399090

Parts : Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

Order Number	Description
TN/21/AAR/2020	M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. TN/21/AAR/2020

M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

What products are classified under HSN 85392910 ?

It includes Mercury vapour lamps

Does packaging or labelling change the GST for Low-Cost Bulb (<= ₹20)?

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.

Any common misclassification issue with Low-Cost Bulb (<= ₹20)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How much GST applies to Low-Cost Bulb (<= ₹20)?

Under HSN 85392910, Low-Cost Bulb (<= ₹20) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Low-Cost Bulb (<= ₹20)?

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 Low-Cost Bulb (<= ₹20)?

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.

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