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 purposes. 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

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 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8539

Following tariff HSN codes fall under Electric lamps & units.

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

India’s Trade Performance — HSN Sub-Chapter 8539 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹734 Cr

+71.63% vs FY 2023-24

0.0198% of India’s total exports

India’s Imports

FY 2024-25

₹1,575 Cr

+0.72% vs FY 2023-24

0.0258% of India’s total imports

Trade Balance

FY 2024-25

−₹842 Cr

Trade Deficit

Surplus rank #936 of 1233 subchapters

% of Chapter 85

FY 2024-25

0.20%

Share of Chapter 85’s total exports in FY 2024-25

Import side: 0.21% of Chapter 85’s imports

Rank Within Chapter 85

FY 2024-25

#30 of 48

Position by export value among subchapters in Chapter 85

Import-side rank: #34 of 48

At a glance

8.22%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#442

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+71.63%

Peak Growth Year

FY 2024-25 · strongest single-year move

0.20%

Contribution to Ch. 85

Share of Chapter 85 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #440

Balance

−985.06

Exports

456.66 ₹ Cr

0.0199% share

— YoY

0.51% of Ch. 85

Imports

1,441.72 ₹ Cr

0.0401% share

— YoY

0.40% of Ch. 85

FY 2019-20 Exp. Rank #504

Balance

−869.03

Exports

332.83 ₹ Cr

0.0151% share

−27.12% YoY

0.31% of Ch. 85

Imports

1,201.86 ₹ Cr

0.0358% share

−16.64% YoY

0.35% of Ch. 85

FY 2020-21 Exp. Rank #504

Balance

−749.65

Exports

328.25 ₹ Cr

0.0153% share

−1.38% YoY

0.31% of Ch. 85

Imports

1,077.90 ₹ Cr

0.0370% share

−10.31% YoY

0.31% of Ch. 85

FY 2021-22 Exp. Rank #547

Balance

−841.64

Exports

372.02 ₹ Cr

0.0119% share

+13.33% YoY

0.25% of Ch. 85

Imports

1,213.66 ₹ Cr

0.0266% share

+12.59% YoY

0.26% of Ch. 85

FY 2022-23 Exp. Rank #568

Balance

−1,040.11

Exports

391.42 ₹ Cr

0.0108% share

+5.21% YoY

0.17% of Ch. 85

Imports

1,431.53 ₹ Cr

0.0249% share

+17.95% YoY

0.26% of Ch. 85

FY 2023-24 Exp. Rank #557

Balance

−1,136.83

Exports

427.43 ₹ Cr

0.0118% share

+9.20% YoY

0.15% of Ch. 85

Imports

1,564.26 ₹ Cr

0.0279% share

+9.27% YoY

0.24% of Ch. 85

FY 2024-25 Exp. Rank #442

Balance

−841.91

Exports

733.58 ₹ Cr

0.0198% share

+71.63% YoY

0.20% of Ch. 85

Imports

1,575.49 ₹ Cr

0.0258% share

+0.72% YoY

0.21% of Ch. 85

CAGR · 7-Year

Exports

8.22% /yr

Imports

1.49% /yr

Consistently Deficit
Chapter 85 total

reference, FY 2024-25

Export

₹3,73,532.09 Cr

Import

₹7,49,913.76 Cr

Trade Balance

−3,76,381.67

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8539 ranks #442 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8539 and GST compliance.

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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