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 |
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)