GST Rate for HSN 8539
Specific items under 8539
| HSN Code | Description | GST Rate |
|---|---|---|
| 853910 | SEALED BEAM LAMP UNITS | 18% |
| 853921 | TUNGSTEN HALOGEN : | 18% |
| 853922 | OTHER, OF A POWER NOT EXCEEDING 200 W AND FOR A VOLTAGE EXCEEDING 100 V | 18% |
| 853929 | OTHER : | 18% |
| 853931 | FLUORESCENT, HOT CATHODE : | 18% |
| 853932 | MERCURY OR SODIUM VAPOUR LAMPS, METAL HALIDE LAMPS: | 18% |
| 853939 | OTHER : | 18% |
| 853941 | ARC-LAMPS | 18% |
| 853949 | OTHER | 18% |
| 853951 | LIGHT-EMITTING DIODE (LED) MODULES | 18% |
| 853952 | LIGHT-EMITTING DIODE (LED) LAMPS | 18% |
| 853990 | PARTS : | 18% |
| 85391000 | SEALED BEAM LAMP UNITS | 18% |
| 85392110 | MINIATURE HALOGEN LAMPS WITH FITTINGS | 18% |
| 85392120 | OTHER FOR AUTOMOBILES | 18% |
| 85392190 | OTHER | 18% |
| 85392200 | OTHER, OF A POWER NOT EXCEEDING 200 W AND FOR A VOLTAGE EXCEEDING 100 V | 18% |
| 85392910 | OF RETAIL SALE PRICE NOT EXCEEDING RUPEES 20 PER BULB | 18% |
| 85392920 | BULB, FOR TORCHES | 18% |
| 85392930 | MINIATURE BULBS | 18% |
| 85392940 | OTHER FOR AUTOMOBILE LAMPS | 18% |
| 85392990 | OTHER | 18% |
| 85393110 | COMPACT FLUORESCENT LAMPS | 18% |
| 85393190 | OTHER | 18% |
| 85393210 | MERCURY VAPOUR LAMPS | 18% |
| 85393220 | SODIUM VAPOUR LAMPS | 18% |
| 85393230 | METAL HALIDE LAMPS | 18% |
| 85393910 | ENERGY EFFICIENT TRIPHOSPHOR FLUORESCENT LAMPS | 18% |
| 85393990 | OTHER | 18% |
| 85394100 | ARC-LAMPS | 18% |
| 85394900 | OTHER | 18% |
| 85395000 | Light-emitting diode (LED) lamps | 18% |
| 85395100 | LIGHT-EMITTING DIODE (LED) MODULES | 18% |
| 85395200 | LIGHT-EMITTING DIODE (LED) LAMPS | 18% |
| 85399010 | PARTS OF FLUORESCENT TUBE LAMPS | 18% |
| 85399020 | PARTS OF ARC-LAMPS | 18% |
| 85399090 | OTHER | 18% |
Tax calculator for HSN 8539
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 85 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 8539
What is the GST rate for HSN 8539?▾
GST rate for HSN 8539 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 8539 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 8539
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 85.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.