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New GST Rate for HSN Code 8539

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
Chapter No
85
HSN Code
8539
HSN Description
Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps
New GST Rate
18%
Old GST Rate
18%

Tariff HSN Codes under HSN Sub Chapter 8539

Following Tariff HSN code falls under HSN Sub Chapter 8539:

Tariff HSN
Description
Tariff HSN
85391000
Description
Sealed beam lamp units
Tariff HSN
85392110
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Miniature halogen lamps with fittings
Tariff HSN
85392120
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other for automobiles
Tariff HSN
85392190
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Tungsten halogen : Other : Other
Tariff HSN
85392200
Description
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
Tariff HSN
85392910
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Of retail sale price not exceeding rupees 20 per bulb
Tariff HSN
85392920
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Bulb, for torches
Tariff HSN
85392930
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Miniature bulbs
Tariff HSN
85392940
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other for automobile lamps
Tariff HSN
85392990
Description
Other filament lamps, excluding ultra-violet or infra-red lamps : Other : Other
Tariff HSN
85393110
Description
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Compact fluorescent lamps
Tariff HSN
85393190
Description
Discharge lamps, other than ultra-violet lamps: Fluorescent, hot cathode : Other
Tariff HSN
85393210
Description
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps
Tariff HSN
85393220
Description
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Sodium vapour lamps
Tariff HSN
85393230
Description
Discharge lamps, other than ultra-violet lamps: Mercury or sodium vapour lamps; metal halide lamps: Metal halide lamps
Tariff HSN
85393910
Description
Discharge lamps, other than ultra-violet lamps: Other : Energy efficient triphosphor fluorescent lamps
Tariff HSN
85393990
Description
Discharge lamps, other than ultra-violet lamps: Other : Other
Tariff HSN
85394100
Description
Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps
Tariff HSN
85394900
Description
Ultra-violet or infra-red lamps; arc-lamps : Other
Tariff HSN
85395000
Description
Light-emitting diode (led) lamps
Tariff HSN
85395100
Description
Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules
Tariff HSN
85395200
Description
Light-emitting diode (LED) light sources : Light-emitting diode (LED) lamps
Tariff HSN
85399010
Description
Parts : Parts of fluorescent tube lamps
Tariff HSN
85399020
Description
Parts : Parts of arc-lamps
Tariff HSN
85399090
Description
Parts : Other

Case Laws Related to Sub Chapter 8539

Order Number
Description
Order Number
TN/15/AAR/2020
Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/21/AAR/2020
Description
M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/17/ARA/2022
Description
Versa Drives Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.