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8513 HSN Code: Portable Electric Lamps

HSN Sub Chapter 8513 represents Portable Electric Lamps under GST classification. This code helps businesses identify Portable Electric Lamps correctly for billing, taxation, and trade. With HSN Sub Chapter 8513, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Portable Electric Lamps.

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New GST Rate for HSN Code 8513

GST Rate for Portable Electric Lamps under HSN Code 8513. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
85 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 18% 18%

Chapter: 85

Description: Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 8513

Following Tariff HSN code falls under Portable Electric Lamps:

Tariff HSN Description
Lamps : Torch
Lamps : Other flash-lights excluding those for photographic purposes
Lamps : Miners’ safety lamps
Lamps : Magneto lamps
Lamps : Other
Parts

Lamps : Torch

Lamps : Other flash-lights excluding those for photographic purposes

Lamps : Miners’ safety lamps

Lamps : Magneto lamps

Lamps : Other

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Case Laws Related to Sub Chapter 8513

Order Number Description
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
Kerala State Screening Committee On Anit-profiteeing (Naa (National Anti Profiteering Authority), )
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Shivani Scientific Industries Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)

M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)

Kerala State Screening Committee On Anit-profiteeing (Naa (National Anti Profiteering Authority), )

M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

Shivani Scientific Industries Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 8513

What products are classified under HSN 8513

It includes Portable Electric Lamps

What are the e‑way bill and e‑invoice points while moving Portable Electric Lamps?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Does MRP, weight or pack size change GST treatment for Portable Electric Lamps?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

How are warranty replacements of Portable Electric Lamps handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

How do I bill a kit or combo that includes Portable Electric Lamps?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

Any special steps when selling Portable Electric Lamps through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

Can I claim ITC on inputs and services used for Portable Electric Lamps?

If your outward supply of Portable Electric Lamps is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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