Rate at a Glance
Chapter 85
GST rate guide
Most electrical machinery and electronics, including mobile phones, televisions and monitors, are taxed at 18%. Solar and renewable energy devices attract 5%.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 22 HSN codes under 8539
| HSN code | Description |
|---|---|
| 85391000 | Sealed beam lamp units |
| 85392110 | Other filament lamps, excluding ultra violet or infra-red lamps: - tungsten halogen: - other: miniature halogen lamps with fittings |
| 85392120 | Other filament lamps, excluding ultra violet or infra-red lamps: - tungsten halogen: - other: other for automobiles |
| 85392190 | Other filament lamps, excluding ultra violet or infra-red lamps: - tungsten halogen: - other: other |
| 85392200 | 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 |
| 85392910 | Other filament lamps, excluding ultra violet or infra-red lamps: - other: of retail sale price not exceeding rupees 20 per bulb |
| 85392920 | Other filament lamps, excluding ultra violet or infra-red lamps: - other: bulb, for torches |
| 85392930 | Other filament lamps, excluding ultra violet or infra-red lamps: - other: miniature bulbs |
| 85392940 | Other filament lamps, excluding ultra violet or infra-red lamps: - other: other for automobile lamps |
| 85392990 | Other filament lamps, excluding ultra violet or infra-red lamps: - other: other |
| 85393110 | Discharge lamps, other than ultra-violet lamps: - fluorescent, hot cathode: compact fluorescent lamps |
| 85393190 | Discharge lamps, other than ultra-violet lamps: - fluorescent, hot cathode: other |
| 85393210 | Discharge lamps, other than ultra-violet lamps: - mercury or sodium vapour lamps; metal halide lamps: mercury vapour lamps |
| 85393220 | Discharge lamps, other than ultra-violet lamps: - mercury or sodium vapour lamps; metal halide lamps: sodium vapour lamps |
| 85393230 | Discharge lamps, other than ultra-violet lamps: - mercury or sodium vapour lamps; metal halide lamps: metal halide lamps |
| 85393910 | Discharge lamps, other than ultra-violet lamps: - other: energy efficient triphosphor fluorescent lamps |
| 85393990 | Discharge lamps, other than ultra-violet lamps: - other: other |
| 85394100 | Ultra-violet or infra-red lamps; arc-lamps: arc-lamps |
| 85394900 | Ultra-violet or infra-red lamps; arc-lamps: other |
| 85399010 | Parts: parts of fluorescent tube lamps |
| 85399020 | Parts: parts of arc-lamps |
| 85399090 | Parts: other |
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