--- title: "HSN Code for LED Light Sources and LED Lamps | HSN 85395200 GST Rate" description: "Find HSN and GST Rates for 85395200 related to LED Light Sources and LED Lamps with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85395200/" --- # HSN Code 85395200: LED Light Sources and LED 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 | | --- | --- | --- | --- | --- | | Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85395200 ? It includes Cathode-ray TV tubes (Monochrome) ### Any common misclassification issue with LED Light Sources and LED Lamps? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for LED Light Sources and LED 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 much GST applies to LED Light Sources and LED Lamps? Under HSN 85395200, LED Light Sources and LED Lamps attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for LED Light Sources and LED 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 LED Light Sources and LED 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 85395200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹46 Cr (+27.20% YoY) — 0.0013% of India's total exports - Imports: ₹112 Cr (+2.26% YoY) — 0.0018% of India's total imports - Trade balance: −₹66 Cr (Deficit); surplus rank #10448 of 12657 HSN codes - Share of Sub-Chapter 8539: 6.30% of its exports; import side 7.09% - Rank within Sub-Chapter 8539: #5 of 25 by export value; import-side #6 ### Key metrics - National export rank: #3720 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +27.20% in FY 2024-25 - Contribution to Sub-Ch. 8539: 6.30% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85395200 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 | 37.51 | 0.0010% | — | 9.58% | 105.03 | 0.0018% | — | 7.34% | −67.52 | #3860 | | FY 2023-24 | 36.32 | 0.0010% | −3.17% | 8.50% | 109.28 | 0.0019% | +4.05% | 6.99% | −72.96 | #3984 | | FY 2024-25 | 46.20 | 0.0013% | +27.20% | 6.30% | 111.75 | 0.0018% | +2.26% | 7.09% | −65.55 | #3720 | ## Key trade insights: HSN Code 85395200 export-import analysis ### Export snapshot for HSN Code 85395200 India exported ₹46.20 Crore worth of LED Light Sources and LED Lamps in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 85395200 ranked #3720 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85395200 ranks #3720 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #5 of 25. By trade surplus, it ranks #10448 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85395200 exports The strongest single-year export movement for HSN Code 85395200 was recorded in FY 2024-25, when exports surged by 27.20% over the prior year. ### India records a trade deficit of ₹65.55 Crore in HSN Code 85395200 goods In FY 2024-25, India's imports of ₹111.75 Cr exceeded exports of ₹46.20 Cr, resulting in a trade deficit of ₹65.55 Crore — ranking #10448 of 12657 by surplus magnitude. ### HSN Code 85395200 contributes 6.30% of Sub-Chapter 8539 exports — ranked #5 Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85395200 ranks #5 by export value — accounting for 6.30% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.09% share (rank #6). ## 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 (this hsn code) | ₹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](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 |