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Bulbs and lamps is classified under HSN heading 8539. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Bulbs and lamps?
GST on Bulbs and lamps as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (85). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 12% | 5% | 85 | Renewable energy devices and parts to make them, such as biogas plants, solar devices, windmills, waste-to-energy plants, solar lamps and solar cells, are taxed at 5% (conditions apply). | 9/2025-CT(R), entry 437 |
| 18% | 18% | 8539 | If you sell electric filament or discharge lamps, including sealed beam units, ultraviolet or infrared lamps and arc lamps, GST is 18%. | 9/2025-CT(R), entry 511 |
GST rate on Bulbs and lamps since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 5%, 12%, 18% or 28% |
| 15 November 2017 | 30 September 2021 | 5%, 12% or 18% |
| 1 October 2021 | 21 September 2025 | 12% or 18% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Bulbs and lamps is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
8539 Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536
| Code | Description (as in the tariff) |
|---|---|
853910 | Sealed beam lamp units |
85391000 | Sealed beam lamp units |
853921 | Tungsten halogen |
85392110 | Miniature halogen lamps with fittings |
85392120 | Other for automobiles |
85392190 | Other |
853922 | Other, of a power not exceeding 200 w and for a voltage exceeding 100 v |
85392200 | Other, of a power not exceeding 200 w and for a voltage exceeding 100 v |
853929 | Other |
85392910 | Of retail sale price not exceeding rupees 20 per bulb |
85392920 | Bulb, for torches |
85392930 | Miniature bulbs |
85392940 | Other for automobile lamps |
85392990 | Other |
853931 | Fluorescent, hot cathode |
85393110 | Compact fluorescent lamps |
85393190 | Other |
853932 | Mercury or sodium vapour lamps, metal halide lamps |
85393210 | Mercury vapour lamps |
85393220 | Sodium vapour lamps |
85393230 | Metal halide lamps |
853939 | Other |
85393910 | Energy efficient triphosphor fluorescent lamps |
85393990 | Other |
853941 | Arc-lamps |
85394100 | Arc-lamps |
853949 | Other |
85394900 | Other |
85395000 | Light-emitting diode (LED) lamps |
853951 | Light-emitting diode (led) modules |
85395100 | Light-emitting diode (led) modules |
853952 | Light-emitting diode (led) lamps |
85395200 | Light-emitting diode (led) lamps |
853990 | PARTS |
85399010 | Parts of fluorescent tube lamps |
85399020 | Parts of arc-lamps |
85399090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Electric wires and cables
8544 - Batteries
8506 - Solar panels
8541 - Mobile phones (Cell phone)
8517 - Televisions
8528 - Voltage stabilizers, inverters and UPS
8504 - Water pumps (Motor pump)
8413 - Air conditioners (AC)
8415 - Refrigerators
8418 - Washing machines
8450 - Laptops
8471 - Computers
8471
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
