--- title: "HSN Code for LED Light Sources and Modules | HSN 85395100 GST Rate" description: "Find HSN and GST Rates for 85395100 related to LED Light Sources and Modules with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85395100/" --- # HSN Code 85395100: LED Light Sources and Modules - [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 | | --- | --- | --- | --- | --- | | Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85395100 ? It includes Other Colour TV Picture Tubes ### Can we claim ITC on inputs used to trade LED Light Sources and Modules? 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 LED Light Sources and Modules? 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 LED Light Sources and Modules? Under HSN 85395100, LED Light Sources and Modules attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for LED Light Sources and Modules? 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. ### Does packaging or labelling change the GST for LED Light Sources and Modules? 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. ## India's trade performance: HSN Code 85395100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹19 Cr (+214.17% YoY) — 0.0005% of India's total exports - Imports: ₹224 Cr (+20.02% YoY) — 0.0037% of India's total imports - Trade balance: −₹205 Cr (Deficit); surplus rank #11328 of 12657 HSN codes - Share of Sub-Chapter 8539: 2.57% of its exports; import side 14.20% - Rank within Sub-Chapter 8539: #6 of 25 by export value; import-side #3 ### Key metrics - National export rank: #4965 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +214.17% in FY 2024-25 - Contribution to Sub-Ch. 8539: 2.57% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85395100 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 6.69 | 0.0002% | — | 1.71% | 116.91 | 0.0020% | — | 8.17% | −110.22 | #6135 | | FY 2023-24 | 6.00 | 0.0002% | −10.31% | 1.40% | 186.35 | 0.0033% | +59.40% | 11.91% | −180.35 | #6360 | | FY 2024-25 | 18.85 | 0.0005% | +214.17% | 2.57% | 223.66 | 0.0037% | +20.02% | 14.20% | −204.81 | #4965 | ## Key trade insights: HSN Code 85395100 export-import analysis ### Export snapshot for HSN Code 85395100 India exported ₹18.85 Crore worth of LED Light Sources and Modules in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 85395100 ranked #4965 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85395100 ranks #4965 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #6 of 25. By trade surplus, it ranks #11328 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85395100 exports The strongest single-year export movement for HSN Code 85395100 was recorded in FY 2024-25, when exports surged by 214.17% over the prior year. ### India records a trade deficit of ₹204.81 Crore in HSN Code 85395100 goods In FY 2024-25, India's imports of ₹223.66 Cr exceeded exports of ₹18.85 Cr, resulting in a trade deficit of ₹204.81 Crore — ranking #11328 of 12657 by surplus magnitude. ### HSN Code 85395100 contributes 2.57% of Sub-Chapter 8539 exports — ranked #6 Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85395100 ranks #6 by export value — accounting for 2.57% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.20% share (rank #3). ## 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 (this hsn code) | ₹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 |