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HSN Code 85395100: LED Modules

HSN Code 85395100 represents LED Modules under GST classification. This code helps businesses identify LED 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 Modules.

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Description of Goods for HSN Code 85395100

HSN Code 85395100 relates to the following description.

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%

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 85395100 not include?

LED Modules 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 85395200

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

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India’s Trade Performance — HSN Code 85395100 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

₹17 Cr

−9.39% vs FY 2024-25

0.0004% of India’s total exports

India’s Imports

FY 2025-26

₹130 Cr

−41.97% vs FY 2024-25

0.0019% of India’s total imports

Trade Balance

FY 2025-26

−₹113 Cr

Trade Deficit

Surplus rank #10943 of 12872 HSN codes

% of Sub-Chapter 8539

FY 2025-26

3.74%

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

Import side: 8.38% of Sub-Chapter 8539’s imports

Rank Within Sub-Chapter 8539

FY 2025-26

#6 of 25

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

Import-side rank: #6 of 25

At a glance

#5266

National Export Rank

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

+214.17%

Peak Growth Year

FY 2024-25 · strongest single-year move

3.74%

Contribution to Sub-Ch. 8539

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

India Export-Import Trade Statistics for HSN Code 85395100

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

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

FY 2019-20

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

FY 2020-21

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

FY 2021-22

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

FY 2022-23 Exp. Rank #6135

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

FY 2023-24 Exp. Rank #6360

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

FY 2024-25 Exp. Rank #4965

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

FY 2025-26 Exp. Rank #5266

Balance

−112.70

Exports

17.08 ₹ Cr

0.0004% share

−9.39% YoY

3.74% of Sub-Ch. 8539

Imports

129.78 ₹ Cr

0.0019% share

−41.97% YoY

8.38% of Sub-Ch. 8539

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 85395100 Export-Import Analysis

Export Snapshot for HSN Code 85395100

India exported ₹17.08 Crore worth of LED Modules in FY 2025-26. Multi-year trend data is being compiled for this hsn code.

HSN Code 85395100 Ranked #5266 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 85395100 ranks #5266 out of 12872 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #6 of 25. By trade surplus, it ranks #10943 of 12872.

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 ₹112.70 Crore in HSN Code 85395100 Goods

In FY 2025-26, India's imports of ₹129.78 Cr exceeded exports of ₹17.08 Cr, resulting in a trade deficit of ₹112.70 Crore — ranking #10943 of 12872 by surplus magnitude.

HSN Code 85395100 Contributes 3.74% 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 3.74% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 8.38% share (rank #6).

Frequently Asked Questions

Clear answers to common queries about HSN Code 85395100 and GST compliance.

What products are classified under HSN 85395100 ?

It includes Other Colour TV Picture Tubes

Can we claim ITC on inputs used to trade LED 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 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 Modules?

Under HSN 85395100, LED 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 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 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.

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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.