---
title: "HSN Code for Discharge lamps: Other | HSN 85393990 GST Rate"
description: "Find HSN and GST Rates for 85393990 related to Discharge lamps: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85393990/"
---

# HSN Code 85393990: Discharge lamps: Other

- [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 |
| --- | --- | --- | --- | --- |
| Discharge lamps, other than ultra-violet lamps: Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85393990 ?

It includes Other Electric Lamps & Lighting Equipment

### How should mixed supplies be billed when Discharge lamps: Other is sold with other items?

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).

### Do e‑way bill and e‑invoice apply for Discharge lamps: Other?

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 Discharge lamps: Other?

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 Discharge lamps: Other?

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 much GST applies to Discharge lamps: Other?

Under HSN 85393990, Discharge lamps: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 85393990 (FY 2024-25)

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

- Exports: ₹2 Cr (+9.68% YoY) — 0.0000% of India's total exports
- Imports: ₹36 Cr (−19.83% YoY) — 0.0006% of India's total imports
- Trade balance: −₹34 Cr (Deficit); surplus rank #9957 of 12657 HSN codes
- Share of Sub-Chapter 8539: 0.23% of its exports; import side 2.27%
- Rank within Sub-Chapter 8539: #17 of 25 by export value; import-side #9

### Key metrics

- Export CAGR: -20.90% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7743 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +248.79% in FY 2020-21
- Contribution to Sub-Ch. 8539: 0.23% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85393990

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 | 6.94 | 0.0003% | — | 1.52% | 45.54 | 0.0013% | — | 3.16% | −38.60 | #5441 |
| FY 2019-20 | 2.48 | 0.0001% | −64.27% | 0.75% | 42.30 | 0.0013% | −7.11% | 3.52% | −39.82 | #6703 |
| FY 2020-21 | 8.65 | 0.0004% | +248.79% | 2.64% | 33.32 | 0.0011% | −21.23% | 3.09% | −24.67 | #5282 |
| FY 2021-22 | 2.11 | 0.0001% | −75.61% | 0.57% | 44.96 | 0.0010% | +34.93% | 3.70% | −42.85 | #7257 |
| FY 2022-23 | 1.73 | 0.0000% | −18.01% | 0.44% | 45.80 | 0.0008% | +1.87% | 3.20% | −44.07 | #7588 |
| FY 2023-24 | 1.55 | 0.0000% | −10.40% | 0.36% | 44.62 | 0.0008% | −2.58% | 2.85% | −43.07 | #7831 |
| FY 2024-25 | 1.70 | 0.0000% | +9.68% | 0.23% | 35.77 | 0.0006% | −19.83% | 2.27% | −34.07 | #7743 |

- CAGR (7-year): exports -20.90%/yr, imports -3.94%/yr (consistently Deficit)

## Key trade insights: HSN Code 85393990 export-import analysis

### Export decline: -20.90% CAGR over 7 years

India's exports under HSN Code 85393990 have declined at a compound annual rate of -20.90% over 7 fiscal years, falling from ₹6.94 Crore in FY 2018-19 to ₹1.70 Crore in FY 2024-25.

### HSN Code 85393990 ranked #7743 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85393990 ranks #7743 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #17 of 25. By trade surplus, it ranks #9957 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 85393990 exports

The strongest single-year export movement for HSN Code 85393990 was recorded in FY 2020-21, when exports surged by 248.79% over the prior year.

### India records a trade deficit of ₹34.07 Crore in HSN Code 85393990 goods

In FY 2024-25, India's imports of ₹35.77 Cr exceeded exports of ₹1.70 Cr, resulting in a trade deficit of ₹34.07 Crore — ranking #9957 of 12657 by surplus magnitude.

### Import growth of -3.94% CAGR signals stable import dependency for Discharge lamps: Other

India's imports under HSN Code 85393990 have grown at -3.94% CAGR, reaching ₹35.77 Crore in FY 2024-25.

### HSN Code 85393990 contributes 0.23% of Sub-Chapter 8539 exports — ranked #17

Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85393990 ranks #17 by export value — accounting for 0.23% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.27% share (rank #9).

## 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 |
| #17 | HSN Code 85393990: Discharge lamps: Other (this hsn code) | ₹2 Cr |