---
title: "HSN Code for Parts of kerosene pressure lanterns including gas | HSN 94059900 GST Rate"
description: "Find HSN and GST Rates for 94059900 related to Parts of kerosene pressure lanterns including gas with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94059900/"
---

# HSN Code 94059900: Parts of kerosene pressure lanterns including gas

- [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 |
| --- | --- | --- | --- | --- |
| Kerosene pressure lantern | 2.5% | 2.5% | 5% | 0% |
| Parts : Other | 9% | 9% | 18% | 0% |
| Parts : Other (Parts of kerosene pressure lanterns including gas mantles) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 94059900 ?

It includes Prefabricated buildings : Other : Green-houses

### Do e‑way bill and e‑invoice apply for Parts of kerosene pressure lanterns including gas?

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 much GST applies to Parts of kerosene pressure lanterns including gas?

Under HSN 94059900, Parts of kerosene pressure lanterns including gas attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Parts of kerosene pressure lanterns including gas?

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.

### Any common misclassification issue with Parts of kerosene pressure lanterns including gas?

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

### Can we claim ITC on inputs used to trade Parts of kerosene pressure lanterns including gas?

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

## India's trade performance: HSN Code 94059900 (FY 2024-25)

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

- Exports: ₹478 Cr (−4.18% YoY) — 0.0130% of India's total exports
- Imports: ₹1,362 Cr (+11.00% YoY) — 0.0224% of India's total imports
- Trade balance: −₹884 Cr (Deficit); surplus rank #12171 of 12657 HSN codes
- Share of Sub-Chapter 9405: 18.02% of its exports; import side 34.59%
- Rank within Sub-Chapter 9405: #2 of 32 by export value; import-side #1

### Key metrics

- Export CAGR: 17.09% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1047 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +97.62% in FY 2021-22
- Contribution to Sub-Ch. 9405: 18.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94059900

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 | 185.64 | 0.0081% | — | 17.56% | 837.25 | 0.0234% | — | 18.78% | −651.61 | #1382 |
| FY 2019-20 | 244.02 | 0.0111% | +31.45% | 20.22% | 798.89 | 0.0239% | −4.58% | 20.68% | −554.87 | #1154 |
| FY 2020-21 | 170.67 | 0.0079% | −30.06% | 14.33% | 670.82 | 0.0230% | −16.03% | 25.95% | −500.15 | #1527 |
| FY 2021-22 | 337.28 | 0.0107% | +97.62% | 16.68% | 893.92 | 0.0196% | +33.26% | 28.09% | −556.64 | #1179 |
| FY 2022-23 | 591.55 | 0.0163% | +75.39% | 23.72% | 1,113.90 | 0.0194% | +24.61% | 29.27% | −522.35 | #806 |
| FY 2023-24 | 499.16 | 0.0138% | −15.62% | 19.92% | 1,227.16 | 0.0219% | +10.17% | 31.12% | −728.00 | #955 |
| FY 2024-25 | 478.28 | 0.0130% | −4.18% | 18.02% | 1,362.09 | 0.0224% | +11.00% | 34.59% | −883.81 | #1047 |

- CAGR (7-year): exports 17.09%/yr, imports 8.45%/yr (consistently Deficit)

## Key trade insights: HSN Code 94059900 export-import analysis

### Consistent export growth: 17.09% CAGR over 7 years

India's exports under HSN Code 94059900 have grown at a compound annual rate of 17.09% over 7 fiscal years, rising from ₹185.64 Crore in FY 2018-19 to ₹478.28 Crore in FY 2024-25.

### HSN Code 94059900 ranked #1047 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94059900 ranks #1047 out of 12657 HSN codes by total export value. Within Sub-Chapter 9405, it ranks #2 of 32. By trade surplus, it ranks #12171 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 94059900 exports

The strongest single-year export movement for HSN Code 94059900 was recorded in FY 2021-22, when exports surged by 97.62% over the prior year.

### India records a trade deficit of ₹883.81 Crore in HSN Code 94059900 goods

In FY 2024-25, India's imports of ₹1,362.09 Cr exceeded exports of ₹478.28 Cr, resulting in a trade deficit of ₹883.81 Crore — ranking #12171 of 12657 by surplus magnitude.

### Import growth of 8.45% CAGR signals stable import dependency for Parts of kerosene pressure lanterns including gas

India's imports under HSN Code 94059900 have grown at 8.45% CAGR, reaching ₹1,362.09 Crore in FY 2024-25.

### HSN Code 94059900 contributes 18.02% of Sub-Chapter 9405 exports — ranked #2

Among the 32 HSN codes under Sub-Chapter 9405, HSN Code 94059900 ranks #2 by export value — accounting for 18.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 34.59% share (rank #1).

## 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 (this hsn code) | ₹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 |