---
title: "8539 HSN Code | HSN Code for Electric lamps & units in India"
description: "Know more about 8539 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8539 covering Electric lamps & units."
canonical: "https://busy.in/hsn/sub-chapter-8539/"
---

# HSN Sub-chapter 8539: Electric lamps & units

Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps

Part of [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 85391000 | [Sealed Beam Lamp Units](https://busy.in/hsn/hsn-85391000/) |
| 85392110 | [Miniature Halogen Lamp](https://busy.in/hsn/hsn-85392110/) |
| 85392120 | [Auto Halogen Lamp (Other)](https://busy.in/hsn/hsn-85392120/) |
| 85392190 | [Other Tungsten Halogen Lamps (NES)](https://busy.in/hsn/hsn-85392190/) |
| 85392200 | [Filament Lamps (≤200W, >100V)](https://busy.in/hsn/hsn-85392200/) |
| 85392910 | [Low-Cost Bulb (<= ₹20)](https://busy.in/hsn/hsn-85392910/) |
| 85392920 | [Torch Bulbs](https://busy.in/hsn/hsn-85392920/) |
| 85392930 | [Miniature Bulbs](https://busy.in/hsn/hsn-85392930/) |
| 85392940 | [Electrical Filament Lamps](https://busy.in/hsn/hsn-85392940/) |
| 85392990 | [Other Filament Lamps Excluding UV & Infra-Red Lamps](https://busy.in/hsn/hsn-85392990/) |
| 85393110 | [CFL lamps](https://busy.in/hsn/hsn-85393110/) |
| 85393190 | [Other fluorescent lamps](https://busy.in/hsn/hsn-85393190/) |
| 85393210 | [Mercury vapour lamps](https://busy.in/hsn/hsn-85393210/) |
| 85393220 | [Sodium vapour lamps](https://busy.in/hsn/hsn-85393220/) |
| 85393230 | [Metal Halide Lamp](https://busy.in/hsn/hsn-85393230/) |
| 85393910 | [Electric Discharge Lamps](https://busy.in/hsn/hsn-85393910/) |
| 85393990 | [Discharge lamps: Other](https://busy.in/hsn/hsn-85393990/) |
| 85394100 | [Arc-lamps](https://busy.in/hsn/hsn-85394100/) |
| 85394900 | [UV/Infra-red lamps](https://busy.in/hsn/hsn-85394900/) |
| 85395000 | [Diodes, Transistors, and Similar Semiconductor Devices](https://busy.in/hsn/hsn-85395000/) |
| 85395100 | [LED Light Sources and Modules](https://busy.in/hsn/hsn-85395100/) |
| 85395200 | [LED Light Sources and LED Lamps](https://busy.in/hsn/hsn-85395200/) |
| 85399010 | [Parts \| Parts Of Fluorescent Tube Lamps](https://busy.in/hsn/hsn-85399010/) |
| 85399020 | [Parts \| Parts Of Arc-Lamps](https://busy.in/hsn/hsn-85399020/) |
| 85399090 | [Other Electric Lamps & Lighting Equipment](https://busy.in/hsn/hsn-85399090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8539 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹734 Cr (+71.63% YoY) — 0.0198% of India's total exports
- Imports: ₹1,575 Cr (+0.72% YoY) — 0.0258% of India's total imports
- Trade balance: −₹842 Cr (Deficit); surplus rank #936 of 1233 sub-chapters
- Share of Chapter 85: 0.20% of its exports; import side 0.21%
- Rank within Chapter 85: #30 of 48 by export value; import-side #34

### Key metrics

- Export CAGR: 8.22% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #442 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +71.63% in FY 2024-25
- Contribution to Ch. 85: 0.20% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8539

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 85 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 85 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 456.66 | 0.0199% | — | 0.51% | 1,441.72 | 0.0401% | — | 0.40% | −985.06 | #440 |
| FY 2019-20 | 332.83 | 0.0151% | −27.12% | 0.31% | 1,201.86 | 0.0358% | −16.64% | 0.35% | −869.03 | #504 |
| FY 2020-21 | 328.25 | 0.0153% | −1.38% | 0.31% | 1,077.90 | 0.0370% | −10.31% | 0.31% | −749.65 | #504 |
| FY 2021-22 | 372.02 | 0.0119% | +13.33% | 0.25% | 1,213.66 | 0.0266% | +12.59% | 0.26% | −841.64 | #547 |
| FY 2022-23 | 391.42 | 0.0108% | +5.21% | 0.17% | 1,431.53 | 0.0249% | +17.95% | 0.26% | −1,040.11 | #568 |
| FY 2023-24 | 427.43 | 0.0118% | +9.20% | 0.15% | 1,564.26 | 0.0279% | +9.27% | 0.24% | −1,136.83 | #557 |
| FY 2024-25 | 733.58 | 0.0198% | +71.63% | 0.20% | 1,575.49 | 0.0258% | +0.72% | 0.21% | −841.91 | #442 |

- CAGR (7-year): exports 8.22%/yr, imports 1.49%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8539 export-import analysis

### Consistent export growth: 8.22% CAGR over 7 years

India's exports under HSN Sub-Chapter 8539 have grown at a compound annual rate of 8.22% over 7 fiscal years, rising from ₹456.66 Crore in FY 2018-19 to ₹733.58 Crore in FY 2024-25.

### HSN Sub-Chapter 8539 ranked #442 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8539 ranks #442 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #30 of 48. By trade surplus, it ranks #936 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 8539 exports

The strongest single-year export movement for HSN Sub-Chapter 8539 was recorded in FY 2024-25, when exports surged by 71.63% over the prior year.

### India records a trade deficit of ₹841.91 Crore in HSN Sub-Chapter 8539 goods

In FY 2024-25, India's imports of ₹1,575.49 Cr exceeded exports of ₹733.58 Cr, resulting in a trade deficit of ₹841.91 Crore — ranking #936 of 1233 by surplus magnitude.

### Import growth of 1.49% CAGR signals stable import dependency for Electric lamps & units

India's imports under HSN Sub-Chapter 8539 have grown at 1.49% CAGR, reaching ₹1,575.49 Crore in FY 2024-25.

### HSN Sub-Chapter 8539 contributes 0.20% of Chapter 85 exports — ranked #30

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8539 ranks #30 by export value — accounting for 0.20% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.21% share (rank #34).

## Related Sub-Chapters in Chapter 85

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8517: Telephone & Communication Apparatus](https://busy.in/hsn/sub-chapter-8517/) | ₹2,19,707 Cr |
| #2 | [HSN Sub-Chapter 8504: Clad metals](https://busy.in/hsn/sub-chapter-8504/) | ₹26,635 Cr |
| #3 | [HSN Sub-Chapter 8544: Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) | ₹19,814 Cr |
| #4 | [HSN Sub-Chapter 8503: Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) | ₹11,520 Cr |
| #5 | [HSN Sub-Chapter 8536: Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) | ₹11,406 Cr |
| #6 | [HSN Sub-Chapter 8538: Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) | ₹11,292 Cr |
| #7 | [HSN Sub-Chapter 8541: Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) | ₹11,002 Cr |
| #8 | [HSN Sub-Chapter 8537: Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) | ₹7,817 Cr |
| #9 | [HSN Sub-Chapter 8501: Electric motors](https://busy.in/hsn/sub-chapter-8501/) | ₹7,369 Cr |
| #10 | [HSN Sub-Chapter 8507: Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) | ₹6,959 Cr |
| #30 | HSN Sub-Chapter 8539: Electric lamps & units (this hsn sub-chapter) | ₹734 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8501 | [Electric motors](https://busy.in/hsn/sub-chapter-8501/) |
| 8502 | [Electric Generating, Rotary Converters](https://busy.in/hsn/sub-chapter-8502/) |
| 8503 | [Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) |
| 8504 | [Clad metals](https://busy.in/hsn/sub-chapter-8504/) |
| 8505 | [Electro, Permanent Magnets, Clutches](https://busy.in/hsn/sub-chapter-8505/) |
| 8506 | [Primary cells & primary batteries](https://busy.in/hsn/sub-chapter-8506/) |
| 8507 | [Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) |
| 8508 | [Vacuum Cleaners](https://busy.in/hsn/sub-chapter-8508/) |
| 8509 | [Electro-mechanical Appliances](https://busy.in/hsn/sub-chapter-8509/) |
| 8510 | [Electric Shavers & Clippers](https://busy.in/hsn/sub-chapter-8510/) |
| 8511 | [Ignition Equipment](https://busy.in/hsn/sub-chapter-8511/) |
| 8512 | [Lighting & Signaling Equipment](https://busy.in/hsn/sub-chapter-8512/) |
| 8513 | [Portable Electric Lamps](https://busy.in/hsn/sub-chapter-8513/) |
| 8514 | [Industrial electric furnaces & ovens](https://busy.in/hsn/sub-chapter-8514/) |
| 8515 | [Electric soldering & welding machines](https://busy.in/hsn/sub-chapter-8515/) |
| 8516 | [Electric heaters](https://busy.in/hsn/sub-chapter-8516/) |
| 8517 | [Telephone & Communication Apparatus](https://busy.in/hsn/sub-chapter-8517/) |
| 8518 | [Microphones and amplifiers](https://busy.in/hsn/sub-chapter-8518/) |
| 8519 | [Sound Recording Apparatus](https://busy.in/hsn/sub-chapter-8519/) |
| 8521 | [Video recording apparatus](https://busy.in/hsn/sub-chapter-8521/) |
| 8522 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8522/) |
| 8523 | [Recording discs and tapes](https://busy.in/hsn/sub-chapter-8523/) |
| 8524 | [Recorded Media](https://busy.in/hsn/sub-chapter-8524/) |
| 8525 | [Transmission apparatus](https://busy.in/hsn/sub-chapter-8525/) |
| 8526 | [Radar apparatus](https://busy.in/hsn/sub-chapter-8526/) |
| 8527 | [Radio-broadcasting reception apparatus](https://busy.in/hsn/sub-chapter-8527/) |
| 8528 | [Monitors and projectors](https://busy.in/hsn/sub-chapter-8528/) |
| 8529 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8529/) |
| 8530 | [Electrical signaling/traffic control](https://busy.in/hsn/sub-chapter-8530/) |
| 8531 | [Electric Signaling Apparatus](https://busy.in/hsn/sub-chapter-8531/) |
| 8532 | [Electrical Capacitors](https://busy.in/hsn/sub-chapter-8532/) |
| 8533 | [Electrical Resistors](https://busy.in/hsn/sub-chapter-8533/) |
| 8534 | [Printed circuits](https://busy.in/hsn/sub-chapter-8534/) |
| 8535 | [Electrical circuits protection](https://busy.in/hsn/sub-chapter-8535/) |
| 8536 | [Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) |
| 8537 | [Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) |
| 8538 | [Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) |
| 8540 | [Thermionic, cold cathode tubes](https://busy.in/hsn/sub-chapter-8540/) |
| 8541 | [Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) |
| 8542 | [Electronic integrated circuits](https://busy.in/hsn/sub-chapter-8542/) |
| 8543 | [Electrical machines](https://busy.in/hsn/sub-chapter-8543/) |
| 8544 | [Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) |
| 8545 | [Carbon articles for electrical use](https://busy.in/hsn/sub-chapter-8545/) |
| 8546 | [Electrical insulators](https://busy.in/hsn/sub-chapter-8546/) |
| 8547 | [Insulating fittings](https://busy.in/hsn/sub-chapter-8547/) |
| 8548 | [Electrical parts of machinery](https://busy.in/hsn/sub-chapter-8548/) |
| 8549 | [Electrical waste & scrap](https://busy.in/hsn/sub-chapter-8549/) |