Description of Goods for HSN 85394100

HSN Code 85394100 relates to the following description:

Chapter Number
Chapter Name
Sub Chapter Number
Sub Chapter Name
Description of Goods
CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
Chapter Number
85
Chapter Name
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 Number
8539
Sub Chapter Name
Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps
Description of Goods
Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps
CGST (%)
9
SGST (%)
9
IGST (%)
18
CESS (%)
0

What does HSN Code 85394100 not include?

HSN Code 85394100 does not include products with the following descriptions:

HSN Code
Description
HSN Code
85391000
Description
Sealed beam lamp units
HSN Code
85392110
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings
HSN Code
85392120
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles
HSN Code
85392190
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other
HSN Code
85392200
Description
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
HSN Code
85392910
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb
HSN Code
85392920
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches
HSN Code
85392930
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs
HSN Code
85392940
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps
HSN Code
85392990
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other
HSN Code
85393110
Description
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps
HSN Code
85393190
Description
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other
HSN Code
85393210
Description
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps
HSN Code
85393220
Description
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps
HSN Code
85393230
Description
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps
HSN Code
85393910
Description
Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps
HSN Code
85393990
Description
Discharge lamps, other than ultra-violet lamps: Other : Other
HSN Code
85394900
Description
Ultra-violet or infra-red lamps; arc-lamps : Other
HSN Code
85395100
Description
Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules
HSN Code
85395200
Description
Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps
HSN Code
85399010
Description
Parts : Parts of fluorescent tube lamps
HSN Code
85399020
Description
Parts : Parts of arc-lamps
HSN Code
85399090
Description
Parts : Other

Case Laws Related to HSN 85394100

Order Number
Description
Order Number
TN/21/AAR/2020
Description
M/S. INVENTAA LED LIGHTS PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)

Important Disclaimer

The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. Busy Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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