--- title: "HSN Code for Other Electric Lamps & Lighting Equipment | HSN 85399090 GST Rate" description: "Find HSN and GST Rates for 85399090 related to Other Electric Lamps & Lighting Equipment with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85399090/" --- # HSN Code 85399090: Other Electric Lamps & Lighting Equipment - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85399090 ? It includes Color Data/Graphic Display Tubes (<0.4mm Pitch) ### Can we claim ITC on inputs used to trade Other Electric Lamps & Lighting Equipment? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Other Electric Lamps & Lighting Equipment? 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. ### Any common misclassification issue with Other Electric Lamps & Lighting Equipment? 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 Other Electric Lamps & Lighting Equipment? Under HSN 85399090, Other Electric Lamps & Lighting Equipment attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Electric Lamps & Lighting Equipment is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Electric Lamps & Lighting Equipment; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other Electric Lamps & Lighting Equipment? 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 85399090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹304 Cr (+970.81% YoY) — 0.0083% of India's total exports - Imports: ₹387 Cr (−13.31% YoY) — 0.0064% of India's total imports - Trade balance: −₹83 Cr (Deficit); surplus rank #10651 of 12657 HSN codes - Share of Sub-Chapter 8539: 41.41% of its exports; import side 24.57% - Rank within Sub-Chapter 8539: #1 of 25 by export value; import-side #1 ### Key metrics - Export CAGR: 46.92% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1426 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +970.81% in FY 2024-25 - Contribution to Sub-Ch. 8539: 41.41% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85399090 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 | 30.20 | 0.0013% | — | 6.61% | 492.27 | 0.0137% | — | 34.14% | −462.07 | #3567 | | FY 2019-20 | 29.04 | 0.0013% | −3.84% | 8.73% | 457.93 | 0.0137% | −6.98% | 38.10% | −428.89 | #3635 | | FY 2020-21 | 34.27 | 0.0016% | +18.01% | 10.44% | 434.92 | 0.0149% | −5.02% | 40.35% | −400.65 | #3471 | | FY 2021-22 | 34.33 | 0.0011% | +0.18% | 9.23% | 441.99 | 0.0097% | +1.63% | 36.42% | −407.66 | #3868 | | FY 2022-23 | 47.92 | 0.0013% | +39.59% | 12.24% | 403.57 | 0.0070% | −8.69% | 28.19% | −355.65 | #3536 | | FY 2023-24 | 28.37 | 0.0008% | −40.80% | 6.64% | 446.58 | 0.0080% | +10.66% | 28.55% | −418.21 | #4324 | | FY 2024-25 | 303.79 | 0.0083% | +970.81% | 41.41% | 387.12 | 0.0064% | −13.31% | 24.57% | −83.33 | #1426 | - CAGR (7-year): exports 46.92%/yr, imports -3.93%/yr (consistently Deficit) ## Key trade insights: HSN Code 85399090 export-import analysis ### Consistent export growth: 46.92% CAGR over 7 years India's exports under HSN Code 85399090 have grown at a compound annual rate of 46.92% over 7 fiscal years, rising from ₹30.20 Crore in FY 2018-19 to ₹303.79 Crore in FY 2024-25. ### HSN Code 85399090 ranked #1426 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85399090 ranks #1426 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #1 of 25. By trade surplus, it ranks #10651 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 85399090 exports The strongest single-year export movement for HSN Code 85399090 was recorded in FY 2024-25, when exports surged by 970.81% over the prior year. ### India records a trade deficit of ₹83.33 Crore in HSN Code 85399090 goods In FY 2024-25, India's imports of ₹387.12 Cr exceeded exports of ₹303.79 Cr, resulting in a trade deficit of ₹83.33 Crore — ranking #10651 of 12657 by surplus magnitude. ### Import growth of -3.93% CAGR signals stable import dependency for Other Electric Lamps & Lighting Equipment India's imports under HSN Code 85399090 have grown at -3.93% CAGR, reaching ₹387.12 Crore in FY 2024-25. ### HSN Code 85399090 contributes 41.41% of Sub-Chapter 8539 exports — ranked #1 Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85399090 ranks #1 by export value — accounting for 41.41% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 24.57% share (rank #1). ## 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 (this hsn code) | ₹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 |