---
title: "HSN Code for Torch Bulbs | HSN 85392920 GST Rate"
description: "Find HSN and GST Rates for 85392920 related to Torch Bulbs with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85392920/"
---

# HSN Code 85392920: Torch Bulbs

- [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 : Bulb, for torches | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85392920 ?

It includes Sodium vapour lamps

### How much GST applies to Torch Bulbs?

Under HSN 85392920, Torch Bulbs attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Torch Bulbs?

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

### Any common misclassification issue with Torch Bulbs?

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

### Does packaging or labelling change the GST for Torch Bulbs?

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 should mixed supplies be billed when Torch Bulbs is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Torch Bulbs; Nil for exempt items if applicable).

## India's trade performance: HSN Code 85392920 (FY 2024-25)

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

- Exports: < ₹1 Crore (−11.11% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (+42.86% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7499 of 12657 HSN codes
- Share of Sub-Chapter 8539: 0.01% of its exports; import side 0.02%
- Rank within Sub-Chapter 8539: #22 of 25 by export value; import-side #22

### Key metrics

- Export CAGR: -15.52% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9843 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +230.77% in FY 2022-23
- Contribution to Sub-Ch. 8539: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85392920

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 | < ₹1 Crore | 0.0000% | — | 0.05% | < ₹1 Crore | 0.0000% | — | 0.06% | −0.70 | #8751 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −40.91% | 0.04% | < ₹1 Crore | 0.0000% | −68.48% | 0.02% | −0.16 | #9054 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +69.23% | 0.07% | < ₹1 Crore | 0.0000% | −6.90% | 0.03% | −0.05 | #8805 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −40.91% | 0.03% | < ₹1 Crore | 0.0000% | +85.19% | 0.04% | −0.37 | #9420 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +230.77% | 0.11% | < ₹1 Crore | 0.0000% | −26.00% | 0.03% | +0.06 | #8799 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −79.07% | 0.02% | < ₹1 Crore | 0.0000% | −43.24% | 0.01% | −0.12 | #9818 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −11.11% | 0.01% | < ₹1 Crore | 0.0000% | +42.86% | 0.02% | −0.22 | #9843 |

- CAGR (7-year): exports -15.52%/yr, imports -17.04%/yr (consistently Deficit)

## Key trade insights: HSN Code 85392920 export-import analysis

### Export decline: -15.52% CAGR over 7 years

India's exports under HSN Code 85392920 have declined at a compound annual rate of -15.52% over 7 fiscal years, falling from ₹0.22 Crore in FY 2018-19 to ₹0.08 Crore in FY 2024-25.

### HSN Code 85392920 ranked #9843 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85392920 ranks #9843 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #22 of 25. By trade surplus, it ranks #7499 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 85392920 exports

The strongest single-year export movement for HSN Code 85392920 was recorded in FY 2022-23, when exports surged by 230.77% over the prior year.

### India records a trade deficit of ₹0.22 Crore in HSN Code 85392920 goods

In FY 2024-25, India's imports of ₹0.30 Cr exceeded exports of ₹0.08 Cr, resulting in a trade deficit of ₹0.22 Crore — ranking #7499 of 12657 by surplus magnitude.

### Import growth of -17.04% CAGR signals stable import dependency for Torch Bulbs

India's imports under HSN Code 85392920 have grown at -17.04% CAGR, reaching ₹0.30 Crore in FY 2024-25.

### HSN Code 85392920 contributes 0.01% of Sub-Chapter 8539 exports — ranked #22

Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85392920 ranks #22 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #22).

## 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 |
| #22 | HSN Code 85392920: Torch Bulbs (this hsn code) | < ₹1 Crore |