HSN Code 85394100 provides the tax classification for Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps 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 - Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps 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 85394100
The taxation of Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps under HSN Code 85394100 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 85394100?
Traders, manufacturers, and importers of Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps are required to mention HSN Code 85394100 on all GST documents. This Electrical Machinery And Equi classification under Chapter 85 is mandatory for compliance across all business formats including online sellers.
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 - Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps? Complete GST registration to legally collect taxes on goods under HSN 85394100. 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 85394100 usage for Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps 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 HSN Code 85394100 used for?
HSN Code 85394100 is used to classify Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps under Chapter 85 – Electrical Machinery And Equi for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
What are the GST rates applicable on HSN 85394100?
For Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps, CGST applies at 0.09 and SGST/UTGST at 0.09 for intrastate supplies. Interstate transactions are taxed under IGST at 0.18.
Do I need GST registration to trade in Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps?
Yes, GST registration is mandatory for businesses dealing in Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps under HSN 85394100. This enables you to legally collect taxes and claim input credits on purchases.
What registrations are required for importing Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps - Ultra-Violet Or Infra-Red Lamps; Arc-Lamps : Arc-Lamps?
For importing goods under Electrical Machinery And Equi, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.
