--- title: "HSN Code for Plastic Parts: Kerosene Lantern Parts Including Gas Mantles | HSN 94059200 GST Rate" description: "Find HSN and GST Rates for 94059200 related to Plastic Parts: Kerosene Lantern Parts Including Gas Mantles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94059200/" --- # HSN Code 94059200: Plastic Parts: Kerosene Lantern Parts Including Gas Mantles - [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 plastics | 9% | 9% | 18% | 0% | | Parts : Of plastics (Parts of kerosene pressure lanterns including gas mantles) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 94059200 ? It includes Prefabricated buildings: Silos ### How should mixed supplies be billed when Plastic Parts: Kerosene Lantern Parts Including Gas Mantles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Plastic Parts: Kerosene Lantern Parts Including Gas Mantles; Nil for exempt items if applicable). ### Any common misclassification issue with Plastic Parts: Kerosene Lantern Parts Including Gas Mantles? 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 Plastic Parts: Kerosene Lantern Parts Including Gas Mantles? Under HSN 94059200, Plastic Parts: Kerosene Lantern Parts Including Gas Mantles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Plastic Parts: Kerosene Lantern Parts Including Gas Mantles? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Plastic Parts: Kerosene Lantern Parts Including Gas Mantles? 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 Plastic Parts: Kerosene Lantern Parts Including Gas Mantles? 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. ## India's trade performance: HSN Code 94059200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4 Cr (−30.02% YoY) — 0.0001% of India's total exports - Imports: ₹48 Cr (−7.39% YoY) — 0.0008% of India's total imports - Trade balance: −₹44 Cr (Deficit); surplus rank #10150 of 12657 HSN codes - Share of Sub-Chapter 9405: 0.14% of its exports; import side 1.22% - Rank within Sub-Chapter 9405: #14 of 32 by export value; import-side #9 ### Key metrics - Export CAGR: 6.87% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7003 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +307.89% in FY 2022-23 - Contribution to Sub-Ch. 9405: 0.14% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94059200 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 | 2.41 | 0.0001% | — | 0.23% | 28.09 | 0.0008% | — | 0.63% | −25.68 | #6744 | | FY 2019-20 | 1.61 | 0.0001% | −33.20% | 0.13% | 19.77 | 0.0006% | −29.62% | 0.51% | −18.16 | #7146 | | FY 2020-21 | 1.36 | 0.0001% | −15.53% | 0.11% | 16.82 | 0.0006% | −14.92% | 0.65% | −15.46 | #7382 | | FY 2021-22 | 1.14 | 0.0000% | −16.18% | 0.06% | 19.41 | 0.0004% | +15.40% | 0.61% | −18.27 | #7860 | | FY 2022-23 | 4.65 | 0.0001% | +307.89% | 0.19% | 73.30 | 0.0013% | +277.64% | 1.93% | −68.65 | #6537 | | FY 2023-24 | 5.13 | 0.0001% | +10.32% | 0.20% | 51.67 | 0.0009% | −29.51% | 1.31% | −46.54 | #6550 | | FY 2024-25 | 3.59 | 0.0001% | −30.02% | 0.14% | 47.85 | 0.0008% | −7.39% | 1.22% | −44.26 | #7003 | - CAGR (7-year): exports 6.87%/yr, imports 9.28%/yr (consistently Deficit) ## Key trade insights: HSN Code 94059200 export-import analysis ### Consistent export growth: 6.87% CAGR over 7 years India's exports under HSN Code 94059200 have grown at a compound annual rate of 6.87% over 7 fiscal years, rising from ₹2.41 Crore in FY 2018-19 to ₹3.59 Crore in FY 2024-25. ### HSN Code 94059200 ranked #7003 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94059200 ranks #7003 out of 12657 HSN codes by total export value. Within Sub-Chapter 9405, it ranks #14 of 32. By trade surplus, it ranks #10150 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 94059200 exports The strongest single-year export movement for HSN Code 94059200 was recorded in FY 2022-23, when exports surged by 307.89% over the prior year. ### India records a trade deficit of ₹44.26 Crore in HSN Code 94059200 goods In FY 2024-25, India's imports of ₹47.85 Cr exceeded exports of ₹3.59 Cr, resulting in a trade deficit of ₹44.26 Crore — ranking #10150 of 12657 by surplus magnitude. ### Import growth of 9.28% CAGR signals stable import dependency for Plastic Parts: Kerosene Lantern Parts Including Gas Mantles India's imports under HSN Code 94059200 have grown at 9.28% CAGR, reaching ₹47.85 Crore in FY 2024-25. ### HSN Code 94059200 contributes 0.14% of Sub-Chapter 9405 exports — ranked #14 Among the 32 HSN codes under Sub-Chapter 9405, HSN Code 94059200 ranks #14 by export value — accounting for 0.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.22% share (rank #9). ## 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 | | #14 | HSN Code 94059200: Plastic Parts: Kerosene Lantern Parts Including Gas Mantles (this hsn code) | ₹4 Cr |