---
title: "HSN Code for Low-Cost Bulb (<= ₹20) | HSN 85392910 GST Rate"
description: "Find HSN and GST Rates for 85392910 related to Low-Cost Bulb (<= ₹20) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85392910/"
---

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

- [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 retail sale price not exceeding rupees 20 per bulb | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 85392910 (FY 2024-25)

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

- Exports: ₹13 Cr (−45.52% YoY) — 0.0003% of India's total exports
- Imports: ₹2 Cr (+12.78% YoY) — 0.0000% of India's total imports
- Trade balance: ₹11 Cr (Surplus); surplus rank #3242 of 12657 HSN codes
- Share of Sub-Chapter 8539: 1.75% of its exports; import side 0.10%
- Rank within Sub-Chapter 8539: #9 of 25 by export value; import-side #19

### Key metrics

- Export CAGR: -23.11% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5471 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +2.56% in FY 2021-22
- Contribution to Sub-Ch. 8539: 1.75% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85392910

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 | 62.13 | 0.0027% | — | 13.61% | < ₹1 Crore | 0.0000% | — | 0.05% | +61.46 | #2576 |
| FY 2019-20 | 52.74 | 0.0024% | −15.11% | 15.85% | 1.48 | 0.0000% | +120.90% | 0.12% | +51.26 | #2803 |
| FY 2020-21 | 48.92 | 0.0023% | −7.24% | 14.90% | 1.43 | 0.0000% | −3.38% | 0.13% | +47.49 | #2968 |
| FY 2021-22 | 50.17 | 0.0016% | +2.56% | 13.49% | 1.71 | 0.0000% | +19.58% | 0.14% | +48.46 | #3353 |
| FY 2022-23 | 24.34 | 0.0007% | −51.49% | 6.22% | 2.12 | 0.0000% | +23.98% | 0.15% | +22.22 | #4445 |
| FY 2023-24 | 23.57 | 0.0007% | −3.16% | 5.51% | 1.33 | 0.0000% | −37.26% | 0.09% | +22.24 | #4532 |
| FY 2024-25 | 12.84 | 0.0003% | −45.52% | 1.75% | 1.50 | 0.0000% | +12.78% | 0.10% | +11.34 | #5471 |

- CAGR (7-year): exports -23.11%/yr, imports 14.38%/yr (consistently Surplus)

## Key trade insights: HSN Code 85392910 export-import analysis

### Export decline: -23.11% CAGR over 7 years

India's exports under HSN Code 85392910 have declined at a compound annual rate of -23.11% over 7 fiscal years, falling from ₹62.13 Crore in FY 2018-19 to ₹12.84 Crore in FY 2024-25.

### HSN Code 85392910 ranked #5471 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85392910 ranks #5471 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #9 of 25. By trade surplus, it ranks #3242 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85392910 exports

The strongest single-year export movement for HSN Code 85392910 was recorded in FY 2021-22, when exports surged by 2.56% over the prior year.

### India maintains a trade surplus of ₹11.34 Crore in HSN Code 85392910 goods

In FY 2024-25, India's exports of ₹12.84 Cr exceeded imports of ₹1.50 Cr, resulting in a trade surplus of ₹11.34 Crore — ranking #3242 of 12657 by surplus magnitude.

### Import growth of 14.38% CAGR signals rising demand for Low-Cost Bulb (<= ₹20)

India's imports under HSN Code 85392910 have grown at 14.38% CAGR, reaching ₹1.50 Crore in FY 2024-25.

### HSN Code 85392910 contributes 1.75% of Sub-Chapter 8539 exports — ranked #9

Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85392910 ranks #9 by export value — accounting for 1.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.10% share (rank #19).

## 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) (this hsn code) | ₹13 Cr |
| #10 | [HSN Code 85392990: Other Filament Lamps Excluding UV & Infra-Red Lamps](https://busy.in/hsn/hsn-85392990/) | ₹9 Cr |