HSN Code 85395100 represents LED Light Sources and Modules under GST classification. This code helps businesses identify LED Light Sources and Modules correctly for billing, taxation, and trade. With HSN Code 85395100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of LED Light Sources and Modules.
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HSN Code 85395100 relates to the following description.
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
Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps
Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules
9%
9%
18%
0%
Description of Goods
Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules
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%
LED Light Sources and Modules does not include products with the following descriptions.
Sealed beam lamp units
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other
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
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps
Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps
Discharge lamps, other than ultra-violet lamps: Other : Other
Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps
Ultra-violet or infra-red lamps; arc-lamps : Other
Light-emitting diode (led) lamps
Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps
Parts : Parts of fluorescent tube lamps
Parts : Parts of arc-lamps
Parts : Other
Sealed beam lamp units
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other
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
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps
Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps
Discharge lamps, other than ultra-violet lamps: Other : Other
Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps
Ultra-violet or infra-red lamps; arc-lamps : Other
Light-emitting diode (led) lamps
Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps
Parts : Parts of fluorescent tube lamps
Parts : Parts of arc-lamps
Parts : Other
India’s Exports
FY 2024-25₹19 Cr
0.0005% of India’s total exports
India’s Imports
FY 2024-25₹224 Cr
0.0037% of India’s total imports
Trade Balance
FY 2024-25−₹205 Cr
Surplus rank #11328 of 12657 HSN codes
% of Sub-Chapter 8539
FY 2024-252.57%
Share of Sub-Chapter 8539’s total exports in FY 2024-25
Import side: 14.20% of Sub-Chapter 8539’s imports
Rank Within Sub-Chapter 8539
FY 2024-25#6 of 25
Position by export value among HSN codes in Sub-Chapter 8539
Import-side rank: #3 of 25
At a glance
#4965
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+214.17%
Peak Growth Year
FY 2024-25 · strongest single-year move
2.57%
Contribution to Sub-Ch. 8539
Share of Sub-Chapter 8539 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8539
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8539
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8539
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8539
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8539
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8539
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8539
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8539
Balance
−110.22
Exports
6.69 ₹ Cr
0.0002% share
— YoY
1.71% of Sub-Ch. 8539
Imports
116.91 ₹ Cr
0.0020% share
— YoY
8.17% of Sub-Ch. 8539
Balance
−180.35
Exports
6.00 ₹ Cr
0.0002% share
−10.31% YoY
1.40% of Sub-Ch. 8539
Imports
186.35 ₹ Cr
0.0033% share
+59.40% YoY
11.91% of Sub-Ch. 8539
Balance
−204.81
Exports
18.85 ₹ Cr
0.0005% share
+214.17% YoY
2.57% of Sub-Ch. 8539
Imports
223.66 ₹ Cr
0.0037% share
+20.02% YoY
14.20% of Sub-Ch. 8539
reference, FY 2024-25
Export
₹733.58 Cr
Import
₹1,575.49 Cr
Trade Balance
−841.91
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.
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.
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.
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.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 85395100 and GST compliance.
It includes Other Colour TV Picture Tubes
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 85395100, LED Light Sources and Modules attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.