---
title: "HSN Code for Electrical Filament Lamps | HSN 85392940 GST Rate"
description: "Find HSN and GST Rates for 85392940 related to Electrical Filament Lamps with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85392940/"
---

# HSN Code 85392940: Electrical Filament Lamps

- [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 : Other for automobile lamps | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85392940 ?

It includes Electric Discharge Lamps

### Can we claim ITC on inputs used to trade Electrical Filament Lamps?

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

### How much GST applies to Electrical Filament Lamps?

Under HSN 85392940, Electrical Filament Lamps attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Electrical Filament Lamps?

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 Electrical Filament Lamps is sold with other items?

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

### Any common misclassification issue with Electrical Filament Lamps?

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

## India's trade performance: HSN Code 85392940 (FY 2024-25)

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

- Exports: ₹50 Cr (+100.97% YoY) — 0.0013% of India's total exports
- Imports: ₹176 Cr (+10.31% YoY) — 0.0029% of India's total imports
- Trade balance: −₹126 Cr (Deficit); surplus rank #10978 of 12657 HSN codes
- Share of Sub-Chapter 8539: 6.76% of its exports; import side 11.17%
- Rank within Sub-Chapter 8539: #4 of 25 by export value; import-side #5

### Key metrics

- Export CAGR: 31.33% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3641 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +100.97% in FY 2024-25
- Contribution to Sub-Ch. 8539: 6.76% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85392940

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 | 9.67 | 0.0004% | — | 2.12% | 154.29 | 0.0043% | — | 10.70% | −144.62 | #5021 |
| FY 2019-20 | 9.97 | 0.0005% | +3.10% | 3.00% | 92.68 | 0.0028% | −39.93% | 7.71% | −82.71 | #5016 |
| FY 2020-21 | 10.77 | 0.0005% | +8.02% | 3.28% | 91.87 | 0.0032% | −0.87% | 8.52% | −81.10 | #4969 |
| FY 2021-22 | 16.88 | 0.0005% | +56.73% | 4.54% | 117.49 | 0.0026% | +27.89% | 9.68% | −100.61 | #4810 |
| FY 2022-23 | 20.21 | 0.0006% | +19.73% | 5.16% | 131.69 | 0.0023% | +12.09% | 9.20% | −111.48 | #4658 |
| FY 2023-24 | 24.69 | 0.0007% | +22.17% | 5.78% | 159.55 | 0.0028% | +21.16% | 10.20% | −134.86 | #4471 |
| FY 2024-25 | 49.62 | 0.0013% | +100.97% | 6.76% | 176.00 | 0.0029% | +10.31% | 11.17% | −126.38 | #3641 |

- CAGR (7-year): exports 31.33%/yr, imports 2.22%/yr (consistently Deficit)

## Key trade insights: HSN Code 85392940 export-import analysis

### Consistent export growth: 31.33% CAGR over 7 years

India's exports under HSN Code 85392940 have grown at a compound annual rate of 31.33% over 7 fiscal years, rising from ₹9.67 Crore in FY 2018-19 to ₹49.62 Crore in FY 2024-25.

### HSN Code 85392940 ranked #3641 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85392940 ranks #3641 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #4 of 25. By trade surplus, it ranks #10978 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 85392940 exports

The strongest single-year export movement for HSN Code 85392940 was recorded in FY 2024-25, when exports surged by 100.97% over the prior year.

### India records a trade deficit of ₹126.38 Crore in HSN Code 85392940 goods

In FY 2024-25, India's imports of ₹176.00 Cr exceeded exports of ₹49.62 Cr, resulting in a trade deficit of ₹126.38 Crore — ranking #10978 of 12657 by surplus magnitude.

### Import growth of 2.22% CAGR signals stable import dependency for Electrical Filament Lamps

India's imports under HSN Code 85392940 have grown at 2.22% CAGR, reaching ₹176.00 Crore in FY 2024-25.

### HSN Code 85392940 contributes 6.76% of Sub-Chapter 8539 exports — ranked #4

Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85392940 ranks #4 by export value — accounting for 6.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.17% share (rank #5).

## 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 (this hsn code) | ₹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 |