HSN Code 85392920: Torch Bulbs

HSN Code 85392920 represents Torch Bulbs under GST classification. This code helps businesses identify Torch Bulbs correctly for billing, taxation, and trade. With HSN Code 85392920, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Torch Bulbs.

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Description of Goods for HSN Code 85392920

HSN Code 85392920 relates to the following description.

Description of Goods

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

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 85392920 not include?

Torch Bulbs 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 85392910

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

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 85392920 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

< ₹1 Crore

−11.11% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

+42.86% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

−< ₹1 Crore

Trade Deficit

Surplus rank #7499 of 12657 HSN codes

% of Sub-Chapter 8539

FY 2024-25

0.01%

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

Import side: 0.02% of Sub-Chapter 8539’s imports

Rank Within Sub-Chapter 8539

FY 2024-25

#22 of 25

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

Import-side rank: #22 of 25

At a glance

−15.52%

Export CAGR

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

#9843

National Export Rank

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

+230.77%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.01%

Contribution to Sub-Ch. 8539

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #8751

Balance

−0.70

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.05% of Sub-Ch. 8539

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.06% of Sub-Ch. 8539

FY 2019-20 Exp. Rank #9054

Balance

−0.16

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−40.91% YoY

0.04% of Sub-Ch. 8539

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−68.48% YoY

0.02% of Sub-Ch. 8539

FY 2020-21 Exp. Rank #8805

Balance

−0.05

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+69.23% YoY

0.07% of Sub-Ch. 8539

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−6.90% YoY

0.03% of Sub-Ch. 8539

FY 2021-22 Exp. Rank #9420

Balance

−0.37

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−40.91% YoY

0.03% of Sub-Ch. 8539

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+85.19% YoY

0.04% of Sub-Ch. 8539

FY 2022-23 Exp. Rank #8799

Balance

+0.06

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+230.77% YoY

0.11% of Sub-Ch. 8539

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−26.00% YoY

0.03% of Sub-Ch. 8539

FY 2023-24 Exp. Rank #9818

Balance

−0.12

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−79.07% YoY

0.02% of Sub-Ch. 8539

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−43.24% YoY

0.01% of Sub-Ch. 8539

FY 2024-25 Exp. Rank #9843

Balance

−0.22

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−11.11% YoY

0.01% of Sub-Ch. 8539

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+42.86% YoY

0.02% of Sub-Ch. 8539

CAGR · 7-Year

Exports

−15.52% /yr

Imports

−17.04% /yr

Consistently Deficit
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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85392920 and GST compliance.

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).

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.