---
title: "HSN Code for Parts | Parts Of Fluorescent Tube Lamps | HSN 85399010 GST Rate"
description: "Find HSN and GST Rates for 85399010 related to Parts | Parts Of Fluorescent Tube Lamps with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85399010/"
---

# HSN Code 85399010: Parts | Parts Of Fluorescent Tube 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 |
| --- | --- | --- | --- | --- |
| Parts : Parts of fluorescent tube lamps | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85399010 ?

It includes Television Camera Tubes; Image Converters/Intensifiers

### Any common misclassification issue with Parts / Parts Of Fluorescent Tube Lamps?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Parts / Parts Of Fluorescent Tube 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 Parts / Parts Of Fluorescent Tube Lamps?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Parts / Parts Of Fluorescent Tube Lamps?

Under HSN 85399010, Parts / Parts Of Fluorescent Tube Lamps attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Parts / Parts Of Fluorescent Tube Lamps is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts / Parts Of Fluorescent Tube Lamps; Nil for exempt items if applicable).

## India's trade performance: HSN Code 85399010 (FY 2024-25)

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

- Exports: ₹2 Cr (−2.03% YoY) — 0.0001% of India's total exports
- Imports: < ₹1 Crore (+76.92% YoY) — 0.0000% of India's total imports
- Trade balance: ₹2 Cr (Surplus); surplus rank #4297 of 12657 HSN codes
- Share of Sub-Chapter 8539: 0.26% of its exports; import side 0.01%
- Rank within Sub-Chapter 8539: #16 of 25 by export value; import-side #23

### Key metrics

- Export CAGR: -16.44% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7632 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +70.11% in FY 2020-21
- Contribution to Sub-Ch. 8539: 0.26% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85399010

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 | 5.67 | 0.0002% | — | 1.24% | 3.40 | 0.0001% | — | 0.24% | +2.27 | #5702 |
| FY 2019-20 | 3.58 | 0.0002% | −36.86% | 1.08% | 2.18 | 0.0001% | −35.88% | 0.18% | +1.40 | #6236 |
| FY 2020-21 | 6.09 | 0.0003% | +70.11% | 1.86% | < ₹1 Crore | 0.0000% | −63.30% | 0.07% | +5.29 | #5691 |
| FY 2021-22 | 5.06 | 0.0002% | −16.91% | 1.36% | 1.57 | 0.0000% | +96.25% | 0.13% | +3.49 | #6333 |
| FY 2022-23 | 3.04 | 0.0001% | −39.92% | 0.78% | 1.00 | 0.0000% | −36.31% | 0.07% | +2.04 | #6989 |
| FY 2023-24 | 1.97 | 0.0001% | −35.20% | 0.46% | < ₹1 Crore | 0.0000% | −87.00% | 0.01% | +1.84 | #7593 |
| FY 2024-25 | 1.93 | 0.0001% | −2.03% | 0.26% | < ₹1 Crore | 0.0000% | +76.92% | 0.01% | +1.70 | #7632 |

- CAGR (7-year): exports -16.44%/yr, imports -36.17%/yr (consistently Surplus)

## Key trade insights: HSN Code 85399010 export-import analysis

### Export decline: -16.44% CAGR over 7 years

India's exports under HSN Code 85399010 have declined at a compound annual rate of -16.44% over 7 fiscal years, falling from ₹5.67 Crore in FY 2018-19 to ₹1.93 Crore in FY 2024-25.

### HSN Code 85399010 ranked #7632 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85399010 ranks #7632 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #16 of 25. By trade surplus, it ranks #4297 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 85399010 exports

The strongest single-year export movement for HSN Code 85399010 was recorded in FY 2020-21, when exports surged by 70.11% over the prior year.

### India maintains a trade surplus of ₹1.70 Crore in HSN Code 85399010 goods

In FY 2024-25, India's exports of ₹1.93 Cr exceeded imports of ₹0.23 Cr, resulting in a trade surplus of ₹1.70 Crore — ranking #4297 of 12657 by surplus magnitude.

### Import growth of -36.17% CAGR signals stable import dependency for Parts | Parts Of Fluorescent Tube Lamps

India's imports under HSN Code 85399010 have grown at -36.17% CAGR, reaching ₹0.23 Crore in FY 2024-25.

### HSN Code 85399010 contributes 0.26% of Sub-Chapter 8539 exports — ranked #16

Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85399010 ranks #16 by export value — accounting for 0.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #23).

## 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](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 |
| #16 | HSN Code 85399010: Parts \| Parts Of Fluorescent Tube Lamps (this hsn code) | ₹2 Cr |