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  • Electric lamps - gst rates & hsn code 8539
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  4. ELECTRIC LAMPS - GST RATES & HSN CODE 8539

GST rates and HSN code for Electric Lamps.

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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