What products are classified under HSN 85393990 ?
It includes Other Electric Lamps & Lighting Equipment
HSN Code 85393990 represents Discharge lamps: Other under GST classification. This code helps businesses identify Discharge lamps: Other correctly for billing, taxation, and trade. With HSN Code 85393990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Discharge lamps: Other.
HSN Code 85393990 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 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 | 8539 | Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps | Discharge lamps, other than ultra-violet lamps: Other : Other | 9% | 9% | 18% | 0% |
Description of goods
Discharge lamps, other than ultra-violet lamps: Other : Other
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
Discharge lamps: Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Sealed beam lamp units | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other | |
| 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 | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other | |
| Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps | |
| Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other | |
| Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps | |
| Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps | |
| Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps | |
| Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps | |
| Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps | |
| Ultra-violet or infra-red lamps; arc-lamps : Other | |
| Light-emitting diode (led) lamps | |
| Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules | |
| Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps | |
| Parts : Parts of fluorescent tube lamps | |
| Parts : Parts of arc-lamps | |
| Parts : Other |
Sealed beam lamp units
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other
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
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps
Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps
Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps
Ultra-violet or infra-red lamps; arc-lamps : Other
Light-emitting diode (led) lamps
Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules
Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps
Parts : Parts of fluorescent tube lamps
Parts : Parts of arc-lamps
Parts : Other
| Order Number | Description |
|---|---|
| M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) |
M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Other Electric Lamps & Lighting Equipment
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Discharge lamps: Other; Nil for exempt items if applicable).
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 85393990, Discharge lamps: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.