HSN Code 85392200 provides the tax classification for 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 under Chapter 85 – Electrical Machinery And Equi of the GST tariff. Businesses dealing in 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 must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. The recognized unit of measurement is u.

HSN Codes under Chapter 85 – Electrical Machinery And Equi

Below are related HSN codes from Chapter 85 – Electrical Machinery And Equi for your reference:

Chapter HSN Code Description CGST SGST/UTGST IGST
Electrical Machinery And Equi... 85011011 Electric Motors And Generators (Excluding Generati... N.a. N.a. N.a.
Electrical Machinery And Equi... 85011012 Electric Motors And Generators (Excluding Generati... N.a. N.a. N.a.
Electrical Machinery And Equi... 85011013 Electric Motors And Generators (Excluding Generati... N.a. N.a. N.a.
Electrical Machinery And Equi... 85011019 Electric Motors And Generators (Excluding Generati... N.a. N.a. N.a.
Electrical Machinery And Equi... 85011020 Electric Motors And Generators (Excluding Generati... N.a. N.a. N.a.
Electrical Machinery And Equi... 85012000 Electric Motors And Generators (Excluding Generati... 0.09 0.09 0.18
Electrical Machinery And Equi... 85013111 Electric Motors And Generators (Excluding Generati... 9.00% 9.00% 18.00%
Electrical Machinery And Equi... 85013112 Electric Motors And Generators (Excluding Generati... 9.00% 9.00% 18.00%
Electrical Machinery And Equi... 85013113 Electric Motors And Generators (Excluding Generati... 9.00% 9.00% 18.00%
Electrical Machinery And Equi... 85013119 Electric Motors And Generators (Excluding Generati... 9.00% 9.00% 18.00%

GST Rates for HSN 85392200

The taxation of 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 under HSN Code 85392200 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use u for Electrical Machinery And Equi goods under Chapter 85.

Who Should Use HSN Code 85392200?

Manufacturers, wholesalers, retailers, and exporters dealing in 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 are required to mention HSN 85392200 on all tax documents. This classification under Electrical Machinery And Equi applies to businesses of all sizes operating within Chapter 85. Proper usage ensures accurate return filing and audit compliance.

Business Registration Requirements

Planning to trade in 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? Complete GST registration to legally collect taxes on goods under HSN 85392200. Businesses importing or exporting Electrical Machinery And Equi products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.

Why Correct Classification Matters

Accurate HSN Code 85392200 usage for 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 simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 85 – Electrical Machinery And Equi to ensure ongoing compliance.

Frequently Asked Questions (FAQs)

What is the unit of measurement for HSN 85392200?

The standard unit of measurement for 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 under HSN Code 85392200 is u. All invoices and GST returns must reflect quantities using this measurement standard.

Is HSN Code 85392200 mandatory for small businesses?

Yes, businesses dealing in 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 must use HSN 85392200 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.

What happens if I use wrong HSN code for 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?

Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 85392200 for Electrical Machinery And Equi goods before invoicing.

Do I need AD Code registration for exporting 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?

Yes, AD Code registration is required for exporters dealing in 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 under Electrical Machinery And Equi. This registration links your bank account to process foreign currency payments from overseas buyers.

More HSN codes from Chapter 85

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