What is the GST rate for HSN Code 8539?

The GST rate for HSN 8539 is 12%. Category: Electronics.

HSN Code 8539: Electric filament or discharge lamps, including sealed beam

8539

GST: 12%

Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps — LED bulbs, tube lights, CFLs

📦 Electronics

📋 HSN Code Details

Field	Value
HSN Code	8539
Description	Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps — LED bulbs, tube lights, CFLs
GST Rate	12%
CGST Rate	6%
SGST Rate	6%
IGST Rate	12%
Category	Electronics
Chapter	85

📖 About HSN Code 8539

HSN 8539 covers individual light bulbs and tubes — LED bulbs (all wattages), CFL bulbs, fluorescent tube lights, LED tube lights (T5, T8), and specialty lamps. The LED lighting revolution has made this a massive e-commerce category. Note the lower 12% GST rate for bulbs (vs 18% for light fixtures).

🛒 Who Uses This HSN Code?

LED bulb sellers on Amazon and Flipkart (large utility category), tube light sellers, energy-saving bulb sellers on Meesho.

💡 GSTR-1 Filing Tip for Sellers

⚠️ LED bulbs (individual) = HSN 8539 at 12% GST. Complete light fixtures (batten, ceiling light with housing) = HSN 9405 at 18% GST. Selling bulk LED bulbs on Amazon — 12% GST, not 18%. Important rate difference.

🧮 Quick GST Calculator — HSN 8539 @ 12%

GST comparison for ₹1,000 taxable value:

GST Rate	Taxable Value	GST Amount	Status
5%	₹1,000.00	₹50.00
12%	₹1,000.00	₹120.00	✅ This HSN
18%	₹1,000.00	₹180.00
28%	₹1,000.00	₹280.00

🔗 Related HSN Codes — Electronics

8517
Telephone sets including smartphones; apparat… 8471
Automatic data processing machines — computer… 8518
Microphones, loudspeakers, headphones, earpho… 8504
Electrical transformers, static converters — … 8507
Electric accumulators (rechargeable batteries… 8523
Discs, tapes, solid-state non-volatile storag… 8544
Insulated wire, cable — USB cables, charging … 8513
Portable electric lamps designed to function …

📊 Use HSN 8539 in your GSTR-1 filing

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