Q3HSN Code 8539
Electrical filament or discharge lamps, including sealed
Electrical filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps
GST rate
18%
Codes under 8539
| Code | Description | GST rate |
|---|---|---|
| 8539 10 | Sealed beam lamp units | 18% |
| 8539 21 | Tungsten halogen: | 18% |
| 8539 21 10 | Miniature halogen lamps with fittings | 18% |
| 8539 21 20 | Other for automobiles — tungsten halogen | 18% |
| 8539 22 | Other, of a power not exceeding 200 w and for a voltage exceeding 100 V | 18% |
| 8539 29 | Electrical filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps › Other | 18% |
| 8539 29 10 | Retail sale price not exceeding rupees 20 per bulb — electrical filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps | 18% |
| 8539 29 20 | Bulb, for torches | 18% |
| 8539 29 30 | Miniature bulbs | 18% |
| 8539 29 40 | Other for automobile lamps — electrical filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps | 18% |
| 8539 31 | Fluorescent, hot cathode: | 18% |
| 8539 31 10 | Compact fluorescent lamps | 18% |
| 8539 32 | Mercury or sodium vapour lamps, metal halide lamps: | 18% |
| 8539 32 10 | Mercury vapour lamps | 18% |
| 8539 32 20 | Sodium vapour lamps | 18% |
| 8539 32 30 | Metal halide lamps | 18% |
| 8539 39 | Electrical filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps › Other | 18% |
| 8539 39 10 | Energy efficient triphosphor fluorescent lamps | 18% |
| 8539 41 | Arc-lamps | 18% |
| 8539 49 | Electrical filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps › Other | 18% |
| 8539 50 00 | Light-emitting diode (LED) lamps | 18% |
| 8539 51 | Light-emitting diode (LED) modules | 18% |
| 8539 52 | Light-emitting diode (LED) lamps | 18% |
| 8539 90 | Parts: | 18% |
| 8539 90 10 | Parts of fluorescent tube lamps | 18% |
| 8539 90 20 | Parts of arc-lamps | 18% |
← Chapter 85: Electrical machinery and equipment
Related HSN codes
Frequently Asked Questions
What is the HSN code for electrical filament or discharge lamps, including sealed?
The HSN code for electrical filament or discharge lamps, including sealed is 8539, under Chapter 85 (Electrical machinery and equipment).
What is the GST rate on electrical filament or discharge lamps, including sealed?
Electrical filament or discharge lamps, including sealed is taxed at 18% GST under HSN code 8539.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.