HSN Code 85392920 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: Bulb, For Torches 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: Bulb, For Torches must use this code for proper invoicing and return filing. Applicable taxes include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00%. 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 85392920
The tax structure 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: Bulb, For Torches under HSN Code 85392920 follows a dual taxation model. CGST is levied at 9.00% and SGST/UTGST at 9.00% for intrastate sales. Interstate transactions attract IGST at 18.00%. All invoices must record quantities in u as the standard measurement for goods under Chapter 85 – Electrical Machinery And Equi.
Who Should Use HSN Code 85392920?
Every entity transacting 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: Bulb, For Torches must quote HSN Code 85392920 on invoices. This includes traders, distributors, and e-commerce sellers operating under Electrical Machinery And Equi. Chapter 85 mandates this classification for accurate tax computation across the supply chain.
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: Bulb, For Torches? Complete GST registration to legally collect taxes on goods under HSN 85392920. 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 85392920 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: Bulb, For Torches simplifies reconciliation and protects against penalties. Keep current with 9.00%, 9.00%, and 18.00% updates for Chapter 85 – Electrical Machinery And Equi to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 85392920 for accurate classification 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: Bulb, For Torches.
Yes, registered businesses can claim input tax credit on 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 purchases made under HSN 85392920. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
CGST at 9.00% plus SGST/UTGST at 9.00% applies when 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 is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export 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 internationally. For domestic trade within Electrical Machinery And Equi, GST registration is sufficient.