Find GST Rates & HSN

HSN Code 85394100: Arc-lamps

HSN Code 85394100 represents Arc-lamps under GST classification. This code helps businesses identify Arc-lamps correctly for billing, taxation, and trade. With HSN Code 85394100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Arc-lamps.

Free Live Demo Available Today

Don’t Let HSN Mistakes Affect Your GST Filing

Manage correct HSN codes and GST rates with BUSY.

Trusted by 6,00,000+ Users
4.5 Google Rating
40K+ Monthly Downloads
Free Mobile App
+91

* No credit card required

Description of Goods for HSN Code 85394100

HSN Code 85394100 relates to the following description.

Description of Goods

Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps

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

CGST

9%

SGST

9%

IGST

18%

CESS

0%

5% when supplied as renewable-energy devices or parts for their manufacture; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437.

What does HSN Code 85394100 not include?

Arc-lamps does not include products with the following descriptions.

HSN Code 85392110

Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings

HSN Code 85392120

Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles

HSN Code 85392190

Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other

HSN Code 85392200

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

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb

HSN Code 85392920

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches

HSN Code 85392930

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs

HSN Code 85392940

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps

HSN Code 85392990

Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other

HSN Code 85393110

Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps

HSN Code 85393190

Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other

HSN Code 85393210

Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps

HSN Code 85393220

Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps

HSN Code 85393230

Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps

HSN Code 85393910

Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps

HSN Code 85395100

Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules

HSN Code 85395200

Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91

* No credit card required

India’s Trade Performance — HSN Code 85394100 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹4 Cr

+211.43% vs FY 2024-25

0.0001% of India’s total exports

India’s Imports

FY 2025-26

₹53 Cr

+54.19% vs FY 2024-25

0.0008% of India’s total imports

Trade Balance

FY 2025-26

−₹48 Cr

Trade Deficit

Surplus rank #10282 of 12872 HSN codes

% of Sub-Chapter 8539

FY 2025-26

0.96%

Share of Sub-Chapter 8539’s total exports in FY 2025-26

Import side: 3.39% of Sub-Chapter 8539’s imports

Rank Within Sub-Chapter 8539

FY 2025-26

#14 of 25

Position by export value among HSN codes in Sub-Chapter 8539

Import-side rank: #9 of 25

At a glance

−9.20%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#6922

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+307.69%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.96%

Contribution to Sub-Ch. 8539

Share of Sub-Chapter 8539 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 85394100

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #5181

Balance

−44.26

Exports

8.57 ₹ Cr

0.0004% share

— YoY

1.88% of Sub-Ch. 8539

Imports

52.83 ₹ Cr

0.0015% share

— YoY

3.66% of Sub-Ch. 8539

FY 2019-20 Exp. Rank #8918

Balance

−49.95

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−98.02% YoY

0.05% of Sub-Ch. 8539

Imports

50.12 ₹ Cr

0.0015% share

−5.13% YoY

4.17% of Sub-Ch. 8539

FY 2020-21 Exp. Rank #8900

Balance

−16.54

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+11.76% YoY

0.06% of Sub-Ch. 8539

Imports

16.73 ₹ Cr

0.0006% share

−66.62% YoY

1.55% of Sub-Ch. 8539

FY 2021-22 Exp. Rank #9420

Balance

−32.65

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−31.58% YoY

0.03% of Sub-Ch. 8539

Imports

32.78 ₹ Cr

0.0007% share

+95.94% YoY

2.70% of Sub-Ch. 8539

FY 2022-23 Exp. Rank #8633

Balance

−49.15

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+307.69% YoY

0.14% of Sub-Ch. 8539

Imports

49.68 ₹ Cr

0.0009% share

+51.56% YoY

3.47% of Sub-Ch. 8539

FY 2023-24 Exp. Rank #8553

Balance

−39.47

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+30.19% YoY

0.16% of Sub-Ch. 8539

Imports

40.16 ₹ Cr

0.0007% share

−19.16% YoY

2.57% of Sub-Ch. 8539

FY 2024-25 Exp. Rank #7935

Balance

−32.70

Exports

1.40 ₹ Cr

0.0000% share

+102.90% YoY

0.19% of Sub-Ch. 8539

Imports

34.10 ₹ Cr

0.0006% share

−15.09% YoY

2.16% of Sub-Ch. 8539

FY 2025-26 Exp. Rank #6922

Balance

−48.22

Exports

4.36 ₹ Cr

0.0001% share

+211.43% YoY

0.96% of Sub-Ch. 8539

Imports

52.58 ₹ Cr

0.0008% share

+54.19% YoY

3.39% of Sub-Ch. 8539

CAGR · 8-Year

Exports

−9.20% /yr

Imports

−0.07% /yr

Consistently Deficit
Sub-Chapter 8539 total

reference, FY 2025-26

Export

₹456.39 Cr

Import

₹1,549.12 Cr

Trade Balance

−1,092.73

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 85394100 Export-Import Analysis

Export Decline: −9.20% CAGR Over 8 Years

India's exports under HSN Code 85394100 have declined at a compound annual rate of −9.20% over 8 fiscal years, falling from ₹8.57 Crore in FY 2018-19 to ₹4.36 Crore in FY 2025-26.

HSN Code 85394100 Ranked #6922 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85394100 ranks #6922 out of 12872 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #14 of 25. By trade surplus, it ranks #10282 of 12872.

FY 2022-23 Was the Strongest Growth Year for HSN Code 85394100 Exports

The strongest single-year export movement for HSN Code 85394100 was recorded in FY 2022-23, when exports surged by 307.69% over the prior year.

India Records a Trade Deficit of ₹48.22 Crore in HSN Code 85394100 Goods

In FY 2025-26, India's imports of ₹52.58 Cr exceeded exports of ₹4.36 Cr, resulting in a trade deficit of ₹48.22 Crore — ranking #10282 of 12872 by surplus magnitude.

Import Growth of −0.07% CAGR Signals Stable Import Dependency for Arc-lamps

India's imports under HSN Code 85394100 have grown at −0.07% CAGR, reaching ₹52.58 Crore in FY 2025-26.

HSN Code 85394100 Contributes 0.96% of Sub-Chapter 8539 Exports — Ranked #14

Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85394100 ranks #14 by export value — accounting for 0.96% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 3.39% share (rank #9).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85394100 and GST compliance.

What products are classified under HSN 85394100 ?

It includes 20″/21″ Color TV Picture Tubes (Non-Flat/Full Square)

How much GST applies to Arc-lamps?

Under HSN 85394100, Arc-lamps attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Arc-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 Arc-lamps is sold with other items?

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

Do e‑way bill and e‑invoice apply for Arc-lamps?

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.

Can we claim ITC on inputs used to trade Arc-lamps?

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

Any common misclassification issue with Arc-lamps?

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

Found this useful? Add BUSY as a preferred source to see more of us on Google.

Important Disclaimer

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.