HSN Code 85399090 represents Other Electric Lamps & Lighting Equipment under GST classification. This code helps businesses identify Other Electric Lamps & Lighting Equipment correctly for billing, taxation, and trade. With HSN Code 85399090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Electric Lamps & Lighting Equipment.
Join our guided walkthrough to see how BUSY can transform your business operations.
HSN Code 85399090 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
Parts : Other
9%
9%
18%
0%
Description of Goods
Parts : Other
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%
Other Electric Lamps & Lighting Equipment 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) modules
Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps
Parts : Parts of fluorescent tube lamps
Parts : Parts of arc-lamps
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) modules
Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps
Parts : Parts of fluorescent tube lamps
Parts : Parts of arc-lamps
India’s Exports
FY 2024-25₹304 Cr
0.0083% of India’s total exports
India’s Imports
FY 2024-25₹387 Cr
0.0064% of India’s total imports
Trade Balance
FY 2024-25−₹83 Cr
Surplus rank #10651 of 12657 HSN codes
% of Sub-Chapter 8539
FY 2024-2541.41%
Share of Sub-Chapter 8539’s total exports in FY 2024-25
Import side: 24.57% of Sub-Chapter 8539’s imports
Rank Within Sub-Chapter 8539
FY 2024-25#1 of 25
Position by export value among HSN codes in Sub-Chapter 8539
Import-side rank: #1 of 25
At a glance
46.92%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#1426
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+970.81%
Peak Growth Year
FY 2024-25 · strongest single-year move
41.41%
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
−462.07
Exports
30.20 ₹ Cr
0.0013% share
— YoY
6.61% of Sub-Ch. 8539
Imports
492.27 ₹ Cr
0.0137% share
— YoY
34.14% of Sub-Ch. 8539
Balance
−428.89
Exports
29.04 ₹ Cr
0.0013% share
−3.84% YoY
8.73% of Sub-Ch. 8539
Imports
457.93 ₹ Cr
0.0137% share
−6.98% YoY
38.10% of Sub-Ch. 8539
Balance
−400.65
Exports
34.27 ₹ Cr
0.0016% share
+18.01% YoY
10.44% of Sub-Ch. 8539
Imports
434.92 ₹ Cr
0.0149% share
−5.02% YoY
40.35% of Sub-Ch. 8539
Balance
−407.66
Exports
34.33 ₹ Cr
0.0011% share
+0.18% YoY
9.23% of Sub-Ch. 8539
Imports
441.99 ₹ Cr
0.0097% share
+1.63% YoY
36.42% of Sub-Ch. 8539
Balance
−355.65
Exports
47.92 ₹ Cr
0.0013% share
+39.59% YoY
12.24% of Sub-Ch. 8539
Imports
403.57 ₹ Cr
0.0070% share
−8.69% YoY
28.19% of Sub-Ch. 8539
Balance
−418.21
Exports
28.37 ₹ Cr
0.0008% share
−40.80% YoY
6.64% of Sub-Ch. 8539
Imports
446.58 ₹ Cr
0.0080% share
+10.66% YoY
28.55% of Sub-Ch. 8539
Balance
−83.33
Exports
303.79 ₹ Cr
0.0083% share
+970.81% YoY
41.41% of Sub-Ch. 8539
Imports
387.12 ₹ Cr
0.0064% share
−13.31% YoY
24.57% of Sub-Ch. 8539
CAGR · 7-Year
Exports
46.92% /yr
Imports
−3.93% /yr
reference, FY 2024-25
Export
₹733.58 Cr
Import
₹1,575.49 Cr
Trade Balance
−841.91
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.
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.
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.
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.
India's imports under HSN Code 85399090 have grown at −3.93% CAGR, reaching ₹387.12 Crore in FY 2024-25.
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).
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 85399090 and GST compliance.
It includes Color Data/Graphic Display Tubes (<0.4mm Pitch)
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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 85399090, Other Electric Lamps & Lighting Equipment attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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).
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.