HSN Codes · Chapter 85: Electrical Machinery and Electronics

HSN Code 8539

Electric filament or discharge lamps; LED lamps

Typical GST rate

12%

6% CGST + 6% SGST intra-state

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 8539

The first two digits (85) place this code in chapter 85 — Electrical Machinery and Electronics. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Motors, transformers, batteries, mobile phones (8517), TVs, cables, switches, and LEDs — the electronics trade's home chapter.

More specific codes under 8539

  • 853910 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — sealed beam lamp units
  • 85391000 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — sealed beam lamp units — sealed beam lamp units
  • 853921 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — tungsten halogen
  • 85392110 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — tungsten halogen — miniature halogen lamps with fittings
  • 85392120 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — tungsten halogen — other for automobiles
  • 85392190 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — tungsten halogen — other
  • 853922 — Other, of a power not exceeding 200 w and for a voltage exceeding 100 v
  • 85392200 — Other, of a power not exceeding 200 w and for a voltage exceeding 100 v
  • 853929 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — other
  • 85392910 — Of retail sale price not exceeding rupees 20 per bulb

Frequently asked questions

Goods and services under 8539 typically attract 12% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Invoice with this code in seconds

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