85393220 is the designated HSN classification for 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, categorized under Chapter 85 – Electrical Machinery And Equi in the GST tariff structure. Businesses involved in trading, manufacturing, or importing 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 must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 9.00%, SGST/UTGST at 9.00% for local transactions, and IGST at 18.00% for interstate supplies. Quantities are measured in u for billing purposes.
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 85393220
Tax liability for 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 under HSN 85393220 varies by transaction geography. CGST at 9.00% combined with SGST/UTGST at 9.00% applies to local sales. Interstate movement attracts IGST at 18.00%. All billing for Chapter 85 – Electrical Machinery And Equi products must use u.
Who Should Use HSN Code 85393220?
Any business engaged in supplying 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 must apply HSN 85393220 on invoices. The Electrical Machinery And Equi category under Chapter 85 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Starting a business involving 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? GST registration is mandatory for collecting and remitting taxes on HSN 85393220 goods. Companies planning international trade within Electrical Machinery And Equi must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate HSN Code 85393220 usage for 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 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)
Official GST rates for 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 under HSN 85393220 are published in government notifications and the CBIC website. Current rates are CGST 9.00%, SGST/UTGST 9.00%, and IGST 18.00%.
Yes, online marketplaces and e-commerce operators selling 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 must mention HSN Code 85393220 on invoices. This Electrical Machinery And Equi classification applies to all sales channels under Chapter 85.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in 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 under HSN 85393220.
GST rates for 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 and other Electrical Machinery And Equi products under Chapter 85 may change through GST Council recommendations. Monitor official notifications to stay updated on 9.00%, 9.00%, and 18.00% revisions.
