HSN code 85399090
Tariff item in chapter 85 — Electrical machinery and equipment and parts thereof; sound recorders and…
Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet… – parts – other
Classification
| Code type | HSN — Harmonized System of Nomenclature |
|---|---|
| Level | Tariff item (8 digits) |
| Section | Section XVI — Machinery and electrical equipment |
| Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
| Heading 8539 | Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources |
| Sub-heading 853990 | Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet… – parts |
| Tariff item 85399090 | Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet… – parts – other |
Other codes under 853990
| HSN code | Description |
|---|---|
85399010 | Parts of fluorescent tube lamps |
85399020 | Parts of arc-lamps |
Using HSN 85399090 in GST
On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (8539) on B2B invoices, and a business above ₹5 crore must show 6 digits (853990) on all invoices. The full 8-digit code is used for imports and exports.
The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.
Frequently asked questions
What is HSN code 85399090?
HSN code 85399090 is the tariff item for: Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet… – parts – other.
What is the GST rate for HSN 85399090?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 85399090 before invoicing.
How many digits of HSN 85399090 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (8539) on B2B invoices. Above ₹5 crore: 6 digits (853990) on all invoices.