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Origin Chapter: Chapter 85
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|
| 8539 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultraviolet Or Infra-Red Lamps; Arc-Lamps | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85391000 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps Sealed Beam Lamp Units | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 853921 | Tungsten Halogen | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85392110 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: - Tungsten Halogen: - Other: Miniature Halogen Lamps With Fittings | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85392120 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: - Tungsten Halogen: - Other: Other For Automobiles | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85392190 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: - Tungsten Halogen: - Other: Other | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85392200 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: Other, Of A Power Not Exceeding 200 W And For A Voltage Exceeding 100 | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 853929 | Other | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85392910 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: - Other: Of Retail Sale Price Not Exceeding Rupees 20 Per Bulb | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85392920 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: - Other: Bulb, For Torches | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85392930 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: - Other: Miniature Bulbs | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85392940 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: - Other: Other For Automobile Lamps | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85392990 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: - Other: Other | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 853931 | Fluorescent, Hot Cathode | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85393110 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: Compact Fluorescent Lamps | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85393190 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Fluorescent, Hot Cathode: Other | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 853932 | Mercury Or Sodium Vapour Lamps; Metal Halide Lamps | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85393210 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Mercury Or Sodium Vapour Lamps; Metal Halide Lamps: Mercury Vapour Lamps | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85393220 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Mercury Or Sodium Vapour Lamps; Metal Halide Lamps: Sodium Vapour Lamps | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85393230 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Mercury Or Sodium Vapour Lamps; Metal Halide Lamps: Metal Halide Lamps | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 853939 | Other | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85393910 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Other: Energy Efficient Triphosphor Fluorescent Lamps | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85393990 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Discharge Lamps, Other Than Ultra-Violet Lamps: - Other: Other | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85394100 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85394900 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Other | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85395000 | Light-Emitting Diode (Led) Lamps | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 853990 | Parts | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85399010 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Parts: Parts Of Fluorescent Tube Lamps | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85399020 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Parts: Parts Of Arc-Lamps | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
| 85399090 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Parts: Other | 12/18 | 0 | 15/11/2017 1/07/2017 | omitted from 28% 12% 18% |
Disclaimer: Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system.
There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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