HSN Code 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 v
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 v
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.