HSN Code 85123090 -- – Electrical lighting or signalling equipment (excluding articles of heading 8539) (GST Rate 18%)

HSN Code 85123090

Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles -sound signalling equipment: other

HSN85123090

Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles -sound signalling equipment: other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8512
Subheading: 851230
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Electrical lighting or signalling equipment (excluding articles of heading 8539). GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 85123090?
HSN Code 85123090 is the official Harmonized System of Nomenclature code for Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demi, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85123090?
HSN Code 85123090 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 85123090 belong to?
HSN Code 85123090 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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