HSN Code 85392120

Q: What is the GST rate for HSN Code 85392120?

HSN Code 85392120 attracts GST at 18% (IGST). Notification No. 9/2025 - Central Tax (Rate).

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

HSN85392120

18%

IGST

Schedule II

CGST9%

SGST/UTGST9%

CessNil

Chapter: Chapter 85 -- Electrical machinery and equipment

Heading: 8539

Subheading: 853921

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 Electric filament or discharge lamps, including sealed beam lamp units and ultra. 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.

Create an invoice with this code → See all items at 18% →

Frequently asked questions

What is HSN Code 85392120?

HSN Code 85392120 is the official Harmonized System of Nomenclature code for Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra red lamps; arc-lamps - , as per the CBIC GST rate schedule.

What is the GST rate for HSN Code 85392120?

HSN Code 85392120 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 85392120 belong to?

HSN Code 85392120 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.

HSN Code 85392120

When does this rate apply?

Related codes from Electrical machinery and equipment

Frequently asked questions