HSN code 85392990

Tariff item in chapter 85 — Electrical machinery and equipment and parts thereof; sound recorders and…

HSN code
85392990

Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet… – other

Classification

Code typeHSN — Harmonized System of Nomenclature
LevelTariff item (8 digits)
SectionSection XVI — Machinery and electrical equipment
Chapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Heading 8539Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources
Sub-heading 853929Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet… – other
Tariff item 85392990Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet… – other

Other codes under 853929

Using HSN 85392990 in GST

On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (8539) on B2B invoices, and a business above ₹5 crore must show 6 digits (853929) on all invoices. The full 8-digit code is used for imports and exports.

The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.

Frequently asked questions

What is HSN code 85392990?

HSN code 85392990 is the tariff item for: Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet… – other.

What is the GST rate for HSN 85392990?

GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 85392990 before invoicing.

How many digits of HSN 85392990 should I write on my invoice?

Up to ₹5 crore turnover: at least 4 digits (8539) on B2B invoices. Above ₹5 crore: 6 digits (853929) on all invoices.