HSN Codes · Chapter 85: Electrical Machinery and Electronics

HSN Code 853950

LED lamps

Typical GST rate

12%

6% CGST + 6% SGST intra-state

Type

Goods

HSN classification

Code level

6-digit

Sub-heading

Reading code 853950

The first two digits (85) place this code in chapter 85 — Electrical Machinery and Electronics. Heading 8539 groups the product family, and the remaining digits pin down this specific 6-digit classification. 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.

Parent heading

8539 — Electric filament or discharge lamps; LED lamps

More specific codes under 853950

  • 85395000 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — light-emitting diode (LED) lamps

Related codes in heading 8539

  • 853910 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — sealed beam lamp units
  • 853921 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — tungsten halogen
  • 853922 — 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
  • 853931 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — fluorescent, hot cathode
  • 853932 — Mercury or sodium vapour lamps, metal halide lamps
  • 853939 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — other
  • 853941 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — arc-lamps
  • 853949 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — other
  • 853951 — Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536 — light-emitting diode (LED) modules

Frequently asked questions

Goods and services under 853950 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.

Related tools & guides

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