HSN Code 85393990 -- – Electric filament or discharge lamps, including sealed beam lamp units and ultra (GST Rate 18%)

HSN Code 85393990

Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra red lamps; arc-lamps - discharge lamps, other than ultra-violet lamps: - other: other

HSN85393990

Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra red lamps; arc-lamps - discharge lamps, other than ultra-violet lamps: - other: other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 85 -- Electrical machinery and equipment
Heading: 8539
Subheading: 853939
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% →

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Frequently asked questions

What is HSN Code 85393990?
HSN Code 85393990 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 85393990?
HSN Code 85393990 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 85393990 belong to?
HSN Code 85393990 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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