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GST Rates of HSN 8539

Electric filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps, arc-lamps; light-emitting diode (LED) light sources


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 85

ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

8539

Electric filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps, arc-lamps; light-emitting diode (LED) light sources

85391000

- Sealed beam lamp units

- Other filament lamps, excluding ultra-violet or infra-red lamps :

853921

-- Tungsten halogen:

--- Other:

85392110

---- Miniature halogen lamps with fittings

85392120

---- Other for automobiles

85392190

---- Other

85392200

-- Other, of a power not exceeding 200 W and for a voltage exceeding 100 V

853929

-- Other:

85392910

--- Of retail sale price not exceeding rupees 20 per bulb

85392920

--- Bulb, for torches

85392930

--- Miniature bulbs

85392940

--- Other for automobile lamps

85392990

--- Other

- Discharge lamps, other than ultra-violet lamps :

853931

-- Fluorescent, hot cathode:

85393110

--- Compact fluorescent lamps

85393190

--- Other

853932

-- Mercury or sodium vapour lamps; metal halide lamps :

85393210

--- Mercury vapour lamps

85393220

--- Sodium vapour lamps

85393230

--- Metal halide lamps

853939

-- Other:

85393910

--- Energy efficient triphosphor fluorescent lamps

85393990

--- Other

- Ultra-violet or infra-red lamps; arc-lamps :

85394100

-- Arc-lamps

85394900

-- Other

- Light-emitting diode (LED) light sources :

85395100

-- Light-emitting diode (LED) modules

85395200

-- Light-emitting diode (LED) lamps

853990

- Parts:

85399010

--- Parts of fluorescent tube lamps

85399020

--- Parts of arc-lamps

85399090

--- Other

28
Apr
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M
T
W
T
F
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28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)