What products are classified under HSN 8513
It includes 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.
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
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
Parts
| 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)
It includes 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.
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.
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.
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.
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.
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.
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.