---
title: "HSN Code for Glass Parts, Including Parts for Kerosene Pressure Lanterns | HSN 94059100 GST Rate"
description: "Find HSN and GST Rates for 94059100 related to Glass Parts, Including Parts for Kerosene Pressure Lanterns with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94059100/"
---

# HSN Code 94059100: Glass Parts, Including Parts for Kerosene Pressure Lanterns

- [Section 20: Guide to HSN Section 20](https://busy.in/hsn/section-20/)
- [Chapter 94: Furniture & Mattresses, with Lamps & Fittings](https://busy.in/hsn/chapter-94/)
- [Sub-chapter 9405: Lighting Fittings](https://busy.in/hsn/sub-chapter-9405/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Parts : Of glass | 9% | 9% | 18% | 0% |
| Parts : Of glass (Parts of kerosene pressure lanterns including gas mantles) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 94059100 ?

It includes Cold storage buildings

### Does packaging or labelling change the GST for Glass Parts, Including Parts for Kerosene Pressure Lanterns?

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.

### Do e‑way bill and e‑invoice apply for Glass Parts, Including Parts for Kerosene Pressure Lanterns?

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 should mixed supplies be billed when Glass Parts, Including Parts for Kerosene Pressure Lanterns is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Glass Parts, Including Parts for Kerosene Pressure Lanterns; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Glass Parts, Including Parts for Kerosene Pressure Lanterns?

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 Glass Parts, Including Parts for Kerosene Pressure Lanterns?

Under HSN 94059100, Glass Parts, Including Parts for Kerosene Pressure Lanterns attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 94059100 (FY 2024-25)

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

- Exports: ₹4 Cr (+188.81% YoY) — 0.0001% of India's total exports
- Imports: ₹12 Cr (+2.85% YoY) — 0.0002% of India's total imports
- Trade balance: −₹8 Cr (Deficit); surplus rank #8886 of 12657 HSN codes
- Share of Sub-Chapter 9405: 0.15% of its exports; import side 0.29%
- Rank within Sub-Chapter 9405: #13 of 32 by export value; import-side #14

### Key metrics

- Export CAGR: -16.47% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6915 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +188.81% in FY 2024-25
- Contribution to Sub-Ch. 9405: 0.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94059100

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. 9405 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9405 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 11.39 | 0.0005% | — | 1.08% | 16.23 | 0.0005% | — | 0.36% | −4.84 | #4844 |
| FY 2019-20 | 5.63 | 0.0003% | −50.57% | 0.47% | 8.65 | 0.0003% | −46.70% | 0.22% | −3.02 | #5709 |
| FY 2020-21 | 2.48 | 0.0001% | −55.95% | 0.21% | 6.93 | 0.0002% | −19.88% | 0.27% | −4.45 | #6741 |
| FY 2021-22 | 6.29 | 0.0002% | +153.63% | 0.31% | 9.62 | 0.0002% | +38.82% | 0.30% | −3.33 | #6070 |
| FY 2022-23 | 2.15 | 0.0001% | −65.82% | 0.09% | 17.79 | 0.0003% | +84.93% | 0.47% | −15.64 | #7362 |
| FY 2023-24 | 1.34 | 0.0000% | −37.67% | 0.05% | 11.23 | 0.0002% | −36.87% | 0.28% | −9.89 | #7964 |
| FY 2024-25 | 3.87 | 0.0001% | +188.81% | 0.15% | 11.55 | 0.0002% | +2.85% | 0.29% | −7.68 | #6915 |

- CAGR (7-year): exports -16.47%/yr, imports -5.51%/yr (consistently Deficit)

## Key trade insights: HSN Code 94059100 export-import analysis

### Export decline: -16.47% CAGR over 7 years

India's exports under HSN Code 94059100 have declined at a compound annual rate of -16.47% over 7 fiscal years, falling from ₹11.39 Crore in FY 2018-19 to ₹3.87 Crore in FY 2024-25.

### HSN Code 94059100 ranked #6915 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94059100 ranks #6915 out of 12657 HSN codes by total export value. Within Sub-Chapter 9405, it ranks #13 of 32. By trade surplus, it ranks #8886 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 94059100 exports

The strongest single-year export movement for HSN Code 94059100 was recorded in FY 2024-25, when exports surged by 188.81% over the prior year.

### India records a trade deficit of ₹7.68 Crore in HSN Code 94059100 goods

In FY 2024-25, India's imports of ₹11.55 Cr exceeded exports of ₹3.87 Cr, resulting in a trade deficit of ₹7.68 Crore — ranking #8886 of 12657 by surplus magnitude.

### Import growth of -5.51% CAGR signals stable import dependency for Glass Parts, Including Parts for Kerosene Pressure Lanterns

India's imports under HSN Code 94059100 have grown at -5.51% CAGR, reaching ₹11.55 Crore in FY 2024-25.

### HSN Code 94059100 contributes 0.15% of Sub-Chapter 9405 exports — ranked #13

Among the 32 HSN codes under Sub-Chapter 9405, HSN Code 94059100 ranks #13 by export value — accounting for 0.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.29% share (rank #14).

## Related HSN Codes in Sub-Chapter 9405

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 94051900: Chandeliers (Other)](https://busy.in/hsn/hsn-94051900/) | ₹634 Cr |
| #2 | [HSN Code 94059900: Parts of kerosene pressure lanterns including gas](https://busy.in/hsn/hsn-94059900/) | ₹478 Cr |
| #3 | [HSN Code 94054900: Other Electric Luminaires And Fittings](https://busy.in/hsn/hsn-94054900/) | ₹385 Cr |
| #4 | [HSN Code 94052900: Electric luminaires, other](https://busy.in/hsn/hsn-94052900/) | ₹308 Cr |
| #5 | [HSN Code 94054200: LED Luminaires](https://busy.in/hsn/hsn-94054200/) | ₹291 Cr |
| #6 | [HSN Code 94055000: Non-electrical luminaires](https://busy.in/hsn/hsn-94055000/) | ₹250 Cr |
| #7 | [HSN Code 94051100: Chandeliers (LED use only)](https://busy.in/hsn/hsn-94051100/) | ₹166 Cr |
| #8 | [HSN Code 94056900: Illuminated signs, name-plates: Other](https://busy.in/hsn/hsn-94056900/) | ₹42 Cr |
| #9 | [HSN Code 94054100: Photovoltaic LED Luminaires](https://busy.in/hsn/hsn-94054100/) | ₹38 Cr |
| #10 | [HSN Code 94053900: Christmas tree lighting sets](https://busy.in/hsn/hsn-94053900/) | ₹23 Cr |
| #13 | HSN Code 94059100: Glass Parts, Including Parts for Kerosene Pressure Lanterns (this hsn code) | ₹4 Cr |