---
title: "HSN Code for UV/Infra-red lamps | HSN 85394900 GST Rate"
description: "Find HSN and GST Rates for 85394900 related to UV/Infra-red lamps with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85394900/"
---

# HSN Code 85394900: 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 |
| --- | --- | --- | --- | --- |
| Ultra-violet or infra-red lamps; arc-lamps : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85394900 ?

It includes Video Monitor Tube (Color)

### Do e‑way bill and e‑invoice apply for UV/Infra-red 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.

### How should mixed supplies be billed when 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 UV/Infra-red lamps; Nil for exempt items if applicable).

### Any common misclassification issue with 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 UV/Infra-red lamps?

Under HSN 85394900, UV/Infra-red lamps attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for 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.

### Can we claim ITC on inputs used to trade 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.

## India's trade performance: HSN Code 85394900 (FY 2024-25)

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

- Exports: ₹14 Cr (+8.37% YoY) — 0.0004% of India's total exports
- Imports: ₹230 Cr (+11.68% YoY) — 0.0038% of India's total imports
- Trade balance: −₹216 Cr (Deficit); surplus rank #11363 of 12657 HSN codes
- Share of Sub-Chapter 8539: 1.94% of its exports; import side 14.60%
- Rank within Sub-Chapter 8539: #7 of 25 by export value; import-side #2

### Key metrics

- Export CAGR: 10.13% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5317 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +52.38% in FY 2019-20
- Contribution to Sub-Ch. 8539: 1.94% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85394900

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 | 7.98 | 0.0003% | — | 1.75% | 122.96 | 0.0034% | — | 8.53% | −114.98 | #5281 |
| FY 2019-20 | 12.16 | 0.0006% | +52.38% | 3.65% | 123.26 | 0.0037% | +0.24% | 10.26% | −111.10 | #4756 |
| FY 2020-21 | 13.92 | 0.0006% | +14.47% | 4.24% | 140.35 | 0.0048% | +13.87% | 13.02% | −126.43 | #4676 |
| FY 2021-22 | 13.00 | 0.0004% | −6.61% | 3.49% | 152.79 | 0.0033% | +8.86% | 12.59% | −139.79 | #5144 |
| FY 2022-23 | 14.76 | 0.0004% | +13.54% | 3.77% | 177.91 | 0.0031% | +16.44% | 12.43% | −163.15 | #5095 |
| FY 2023-24 | 13.14 | 0.0004% | −10.98% | 3.07% | 205.98 | 0.0037% | +15.78% | 13.17% | −192.84 | #5356 |
| FY 2024-25 | 14.24 | 0.0004% | +8.37% | 1.94% | 230.04 | 0.0038% | +11.68% | 14.60% | −215.80 | #5317 |

- CAGR (7-year): exports 10.13%/yr, imports 11.00%/yr (consistently Deficit)

## Key trade insights: HSN Code 85394900 export-import analysis

### Consistent export growth: 10.13% CAGR over 7 years

India's exports under HSN Code 85394900 have grown at a compound annual rate of 10.13% over 7 fiscal years, rising from ₹7.98 Crore in FY 2018-19 to ₹14.24 Crore in FY 2024-25.

### HSN Code 85394900 ranked #5317 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85394900 ranks #5317 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #7 of 25. By trade surplus, it ranks #11363 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 85394900 exports

The strongest single-year export movement for HSN Code 85394900 was recorded in FY 2019-20, when exports surged by 52.38% over the prior year.

### India records a trade deficit of ₹215.80 Crore in HSN Code 85394900 goods

In FY 2024-25, India's imports of ₹230.04 Cr exceeded exports of ₹14.24 Cr, resulting in a trade deficit of ₹215.80 Crore — ranking #11363 of 12657 by surplus magnitude.

### Import growth of 11.00% CAGR signals rising demand for UV/Infra-red lamps

India's imports under HSN Code 85394900 have grown at 11.00% CAGR, reaching ₹230.04 Crore in FY 2024-25.

### HSN Code 85394900 contributes 1.94% of Sub-Chapter 8539 exports — ranked #7

Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85394900 ranks #7 by export value — accounting for 1.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.60% share (rank #2).

## 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 (this hsn code) | ₹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 |