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

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 or export of Low-Cost Bulb (<= ₹20).

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Description of Goods for HSN Code 85392910

HSN Code 85392910 relates to the following description.

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%

What does HSN Code 85392910 not include?

Low-Cost Bulb (<= ₹20) does not include products with the following descriptions.

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 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

India’s Trade Performance — HSN Code 85392910 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

₹13 Cr

−45.52% vs FY 2023-24

0.0003% of India’s total exports

India’s Imports

FY 2024-25

₹2 Cr

+12.78% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹11 Cr

Trade Surplus

Surplus rank #3242 of 12657 HSN codes

% of Sub-Chapter 8539

FY 2024-25

1.75%

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

Import side: 0.10% of Sub-Chapter 8539’s imports

Rank Within Sub-Chapter 8539

FY 2024-25

#9 of 25

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

Import-side rank: #19 of 25

At a glance

−23.11%

Export CAGR

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

#5471

National Export Rank

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

+2.56%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.75%

Contribution to Sub-Ch. 8539

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #2576

Balance

+61.46

Exports

62.13 ₹ Cr

0.0027% share

— YoY

13.61% of Sub-Ch. 8539

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.05% of Sub-Ch. 8539

FY 2019-20 Exp. Rank #2803

Balance

+51.26

Exports

52.74 ₹ Cr

0.0024% share

−15.11% YoY

15.85% of Sub-Ch. 8539

Imports

1.48 ₹ Cr

0.0000% share

+120.90% YoY

0.12% of Sub-Ch. 8539

FY 2020-21 Exp. Rank #2968

Balance

+47.49

Exports

48.92 ₹ Cr

0.0023% share

−7.24% YoY

14.90% of Sub-Ch. 8539

Imports

1.43 ₹ Cr

0.0000% share

−3.38% YoY

0.13% of Sub-Ch. 8539

FY 2021-22 Exp. Rank #3353

Balance

+48.46

Exports

50.17 ₹ Cr

0.0016% share

+2.56% YoY

13.49% of Sub-Ch. 8539

Imports

1.71 ₹ Cr

0.0000% share

+19.58% YoY

0.14% of Sub-Ch. 8539

FY 2022-23 Exp. Rank #4445

Balance

+22.22

Exports

24.34 ₹ Cr

0.0007% share

−51.49% YoY

6.22% of Sub-Ch. 8539

Imports

2.12 ₹ Cr

0.0000% share

+23.98% YoY

0.15% of Sub-Ch. 8539

FY 2023-24 Exp. Rank #4532

Balance

+22.24

Exports

23.57 ₹ Cr

0.0007% share

−3.16% YoY

5.51% of Sub-Ch. 8539

Imports

1.33 ₹ Cr

0.0000% share

−37.26% YoY

0.09% of Sub-Ch. 8539

FY 2024-25 Exp. Rank #5471

Balance

+11.34

Exports

12.84 ₹ Cr

0.0003% share

−45.52% YoY

1.75% of Sub-Ch. 8539

Imports

1.50 ₹ Cr

0.0000% share

+12.78% YoY

0.10% of Sub-Ch. 8539

CAGR · 7-Year

Exports

−23.11% /yr

Imports

14.38% /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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85392910 and GST compliance.

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.