What is the GST (IGST) rate for HSN code 85395200?

HSN code 85395200 (LED Bulb) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 85395200?

The Basic Customs Duty (BCD) for HSN code 85395200 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 85395200 cover?

HSN code 85395200 covers LED Bulb. It sits under 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, in Section XVI – MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES.

What is the unit of measurement for HSN code 85395200?

The standard unit of quantity (UQC) for HSN code 85395200 is u, as listed in the Customs Tariff.

What is the HSN code for an LED bulb?

LED lamps (bulbs) are classified under 85395200 and LED modules under 85395100, within heading 8539. LED luminaires/fittings are classified under heading 9405 instead.

HSN Code Finder · Product

LED Bulb HSN Code 8539

Q: What is the HSN code for LED Bulb?

The HSN code for LED Bulb is 85395200, classified under 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 of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Electric filament/discharge lamps and LED lamps are classified under HSN heading 8539. LED lamps and LED modules have their own dedicated tariff items.

Search any HSN code

Heading

8539

Primary code

85395200

GST / IGST

18%

Customs duty (BCD)

20%

LED Bulb HSN codes & GST rates

The 8-digit HSN/HS codes under 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). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
85395100	Light-emitting diode (LED) modules	18%	20%
85395200	Light-emitting diode (LED) lamps	18%	20%
85392190	- Other	18%	10%

FTA preferential rates: 10 partner agreement(s) listed for 85395200; best preferential rate 0% via ASEAN countries; 7 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for led bulb?

The HSN code for led bulb is 8539 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for led bulb the most common is 85395200, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How led bulb is classified under HSN

The HSN classification for led bulb narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 852-digitElectrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
85394-digit headingELECTRIC FILAMENT OR DISCHARGE LAMPS INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA-RED LAMPS, ARC-LAMPS; LIGHT-EMITTING DIODE (LED) LIGHT SOURCES
8539526-digit subheadingELECTRIC FILAMENT OR DISCHARGE LAMPS INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA-RED LAMPS, ARC-LAMPS; LIGHT-EMITTING DIODE (LED) LIGHT SOURCES
853952008-digit tariff itemLight-emitting diode (LED) lamps

Section XVI — MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

GST on led bulb

LED Bulb (HSN 8539) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 85395200 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported led bulb

When led bulb (HSN 85395200) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 85395200 →

Conclusion

The HSN code for led bulb is 8539 at the heading level, with 85395200 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.