--- title: "HSN Code for Miniature Bulbs | HSN 85392930 GST Rate" description: "Find HSN and GST Rates for 85392930 related to Miniature Bulbs with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85392930/" --- # HSN Code 85392930: Miniature 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 : Miniature bulbs | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85392930 ? It includes Metal Halide Lamp ### How much GST applies to Miniature Bulbs? Under HSN 85392930, Miniature Bulbs attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Miniature Bulbs? 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 Miniature Bulbs? 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. ### Any common misclassification issue with Miniature Bulbs? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Miniature Bulbs is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Miniature Bulbs; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Miniature 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. ## India's trade performance: HSN Code 85392930 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (+25.00% YoY) — 0.0000% of India's total exports - Imports: ₹3 Cr (−19.48% YoY) — 0.0000% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8136 of 12657 HSN codes - Share of Sub-Chapter 8539: 0.14% of its exports; import side 0.18% - Rank within Sub-Chapter 8539: #19 of 25 by export value; import-side #17 ### Key metrics - Export CAGR: 45.65% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8208 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +418.18% in FY 2019-20 - Contribution to Sub-Ch. 8539: 0.14% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85392930 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% | — | 0.02% | 12.15 | 0.0003% | — | 0.84% | −12.04 | #9141 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +418.18% | 0.17% | 8.56 | 0.0003% | −29.55% | 0.71% | −7.99 | #8094 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −63.16% | 0.06% | 4.59 | 0.0002% | −46.38% | 0.43% | −4.38 | #8841 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +28.57% | 0.07% | 3.81 | 0.0001% | −16.99% | 0.31% | −3.54 | #9011 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +133.33% | 0.16% | 3.98 | 0.0001% | +4.46% | 0.28% | −3.35 | #8495 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +33.33% | 0.20% | 3.49 | 0.0001% | −12.31% | 0.22% | −2.65 | #8386 | | FY 2024-25 | 1.05 | 0.0000% | +25.00% | 0.14% | 2.81 | 0.0000% | −19.48% | 0.18% | −1.76 | #8208 | - CAGR (7-year): exports 45.65%/yr, imports -21.65%/yr (consistently Deficit) ## Key trade insights: HSN Code 85392930 export-import analysis ### Consistent export growth: 45.65% CAGR over 7 years India's exports under HSN Code 85392930 have grown at a compound annual rate of 45.65% over 7 fiscal years, rising from ₹0.11 Crore in FY 2018-19 to ₹1.05 Crore in FY 2024-25. ### HSN Code 85392930 ranked #8208 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85392930 ranks #8208 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #19 of 25. By trade surplus, it ranks #8136 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 85392930 exports The strongest single-year export movement for HSN Code 85392930 was recorded in FY 2019-20, when exports surged by 418.18% over the prior year. ### India records a trade deficit of ₹1.76 Crore in HSN Code 85392930 goods In FY 2024-25, India's imports of ₹2.81 Cr exceeded exports of ₹1.05 Cr, resulting in a trade deficit of ₹1.76 Crore — ranking #8136 of 12657 by surplus magnitude. ### Import growth of -21.65% CAGR signals stable import dependency for Miniature Bulbs India's imports under HSN Code 85392930 have grown at -21.65% CAGR, reaching ₹2.81 Crore in FY 2024-25. ### HSN Code 85392930 contributes 0.14% of Sub-Chapter 8539 exports — ranked #19 Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85392930 ranks #19 by export value — accounting for 0.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.18% share (rank #17). ## 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 | | #19 | HSN Code 85392930: Miniature Bulbs (this hsn code) | ₹1 Cr |