What products are classified under HSN 8539
It includes Electric lamps & units
HSN Sub Chapter 8539 represents Electric lamps & units under GST classification. This code helps businesses identify Electric lamps & units correctly for billing, taxation, and trade. With HSN Sub Chapter 8539, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electric lamps & units.
GST Rate for Electric lamps & units under HSN Code 8539. 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 | 8539 | Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps | 18% | 18% |
Chapter: 85
Description: Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps
Following Tariff HSN code falls under Electric lamps & units:
| Tariff HSN | Description |
|---|---|
| Sealed beam lamp units | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Other, of a power not exceeding 200 W and for a voltage exceeding 100 V | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps | |
| Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other | |
| Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps | |
| Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other | |
| Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps | |
| Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps | |
| Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps | |
| Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps | |
| Discharge lamps, other than ultra-violet lamps: Other : Other | |
| Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps | |
| Ultra-violet or infra-red lamps; arc-lamps : Other | |
| Light-emitting diode (led) lamps | |
| Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules | |
| Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps | |
| Parts : Parts of fluorescent tube lamps | |
| Parts : Parts of arc-lamps | |
| Parts : Other |
Sealed beam lamp units
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other
Other filament lamps, excluding ultra-violet or infra-red lamps : Other, of a power not exceeding 200 W and for a voltage exceeding 100 V
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps
Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps
Discharge lamps, other than ultra-violet lamps: Other : Other
Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps
Ultra-violet or infra-red lamps; arc-lamps : Other
Light-emitting diode (led) lamps
Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules
Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps
Parts : Parts of fluorescent tube lamps
Parts : Parts of arc-lamps
Parts : Other
| Order Number | Description |
|---|---|
| M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Versa Drives Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) |
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Versa Drives Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Electric lamps & units
Use a delivery challan for sending Electric lamps & units to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Electric lamps & units are forward charge. Check the current notifications for any special cases before deciding.
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.
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.