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8539 HSN Code: 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.

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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
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

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

Tariff HSN Codes under HSN Sub Chapter 8539

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

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Case Laws Related to Sub Chapter 8539

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)

FAQs for Sub Chapter 8539

What products are classified under HSN 8539

It includes Electric lamps & units

How should I document Electric lamps & units sent for job work?

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.

Any import/export nuance for Electric lamps & units?

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.

What should my invoice and records include for Electric lamps & units?

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.

Is the composition scheme suitable if I mainly trade Electric lamps & units?

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.

Can reverse charge ever apply to transactions involving Electric lamps & units?

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.

What are the e‑way bill and e‑invoice points while moving Electric lamps & units?

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.

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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