HSN code | HSN description | GST |
8539 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultraviolet Or Infra-Red Lamps; Arc-Lamps | 18% |
| 85391000 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps Sealed Beam Lamp Units | 18% |
853921 | Tungsten Halogen | 18% |
85392110 | 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: Miniature Halogen Lamps With Fittings | 18% |
| 85392120 | 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 | 18% |
85392190 | 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 | 18% |
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 | 18% |
853929 | Other | 18% |
85392910 | 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 Retail Sale Price Not Exceeding Rupees 20 Per Bulb | 18% |
| 85392920 | 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: Bulb, For Torches | 18% |
85392930 | 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: Miniature Bulbs | 18% |
85392940 | 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: Other For Automobile Lamps | 18% |
85392990 | 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: Other | 18% |
853931 | Fluorescent, Hot Cathode | 18% |
85393110 | 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: – Fluorescent, Hot Cathode: Compact Fluorescent Lamps | 18% |
85393190 | 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: – Fluorescent, Hot Cathode: Other | 18% |
853932 | Mercury Or Sodium Vapour Lamps; Metal Halide Lamps | 18% |
85393210 | 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: – Mercury Or Sodium Vapour Lamps; Metal Halide Lamps: Mercury Vapour Lamps | 18% |
85393220 | 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: – Mercury Or Sodium Vapour Lamps; Metal Halide Lamps: Sodium Vapour Lamps | 18% |
85393230 | 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: – Mercury Or Sodium Vapour Lamps; Metal Halide Lamps: Metal Halide Lamps | 18% |
853939 | Other | 18% |
85393910 | 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: Energy Efficient Triphosphor Fluorescent Lamps | 18% |
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 | 18% |
85394100 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps | 18% |
85394900 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Other | 18% |
85395000 | Light-Emitting Diode (Led) Lamps | 12% |
853990 | Parts | 18% |
85399010 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Parts: Parts Of Fluorescent Tube Lamps | 18% |
85399020 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Parts: Parts Of Arc-Lamps | 18% |
85399090 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Parts: Other | 18% |