--- title: "HSN Code for Other Filament Lamps Excluding UV & Infra-Red Lamps | HSN 85392990 GST Rate" description: "Find HSN and GST Rates for 85392990 related to Other Filament Lamps Excluding UV & Infra-Red Lamps with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85392990/" --- # HSN Code 85392990: Other Filament Lamps Excluding UV & Infra-Red 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 | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85392990 ? It includes Discharge lamps: Other ### Any common misclassification issue with Other Filament Lamps Excluding UV & Infra-Red Lamps? 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 Other Filament Lamps Excluding UV & Infra-Red Lamps? Under HSN 85392990, Other Filament Lamps Excluding UV & Infra-Red Lamps attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Other Filament Lamps Excluding UV & Infra-Red Lamps? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Other Filament Lamps Excluding UV & Infra-Red 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 Other Filament Lamps Excluding UV & Infra-Red Lamps is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Filament Lamps Excluding UV & Infra-Red Lamps; Nil for exempt items if applicable). ## India's trade performance: HSN Code 85392990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹9 Cr (+7.11% YoY) — 0.0003% of India's total exports - Imports: ₹52 Cr (−5.33% YoY) — 0.0008% of India's total imports - Trade balance: −₹42 Cr (Deficit); surplus rank #10116 of 12657 HSN codes - Share of Sub-Chapter 8539: 1.27% of its exports; import side 3.27% - Rank within Sub-Chapter 8539: #10 of 25 by export value; import-side #8 ### Key metrics - Export CAGR: -4.00% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5858 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +76.41% in FY 2022-23 - Contribution to Sub-Ch. 8539: 1.27% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85392990 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 | 11.93 | 0.0005% | — | 2.61% | 77.80 | 0.0022% | — | 5.40% | −65.87 | #4787 | | FY 2019-20 | 9.92 | 0.0005% | −16.85% | 2.98% | 63.53 | 0.0019% | −18.34% | 5.29% | −53.61 | #5022 | | FY 2020-21 | 7.62 | 0.0004% | −23.19% | 2.32% | 54.52 | 0.0019% | −14.18% | 5.06% | −46.90 | #5407 | | FY 2021-22 | 2.84 | 0.0001% | −62.73% | 0.76% | 57.57 | 0.0013% | +5.59% | 4.74% | −54.73 | #6950 | | FY 2022-23 | 5.01 | 0.0001% | +76.41% | 1.28% | 56.37 | 0.0010% | −2.08% | 3.94% | −51.36 | #6456 | | FY 2023-24 | 8.72 | 0.0002% | +74.05% | 2.04% | 54.43 | 0.0010% | −3.44% | 3.48% | −45.71 | #5894 | | FY 2024-25 | 9.34 | 0.0003% | +7.11% | 1.27% | 51.53 | 0.0008% | −5.33% | 3.27% | −42.19 | #5858 | - CAGR (7-year): exports -4.00%/yr, imports -6.64%/yr (consistently Deficit) ## Key trade insights: HSN Code 85392990 export-import analysis ### Export decline: -4.00% CAGR over 7 years India's exports under HSN Code 85392990 have declined at a compound annual rate of -4.00% over 7 fiscal years, falling from ₹11.93 Crore in FY 2018-19 to ₹9.34 Crore in FY 2024-25. ### HSN Code 85392990 ranked #5858 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85392990 ranks #5858 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #10 of 25. By trade surplus, it ranks #10116 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 85392990 exports The strongest single-year export movement for HSN Code 85392990 was recorded in FY 2022-23, when exports surged by 76.41% over the prior year. ### India records a trade deficit of ₹42.19 Crore in HSN Code 85392990 goods In FY 2024-25, India's imports of ₹51.53 Cr exceeded exports of ₹9.34 Cr, resulting in a trade deficit of ₹42.19 Crore — ranking #10116 of 12657 by surplus magnitude. ### Import growth of -6.64% CAGR signals stable import dependency for Other Filament Lamps Excluding UV & Infra-Red Lamps India's imports under HSN Code 85392990 have grown at -6.64% CAGR, reaching ₹51.53 Crore in FY 2024-25. ### HSN Code 85392990 contributes 1.27% of Sub-Chapter 8539 exports — ranked #10 Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85392990 ranks #10 by export value — accounting for 1.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.27% share (rank #8). ## 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 (this hsn code) | ₹9 Cr |