85139000Tariff Item (8-digit)Section XVI

HSN Code 85139000Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example,…

Full GST classification for Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example,… — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

HSN Code

85139000

Chapter

85

Digits

8-digit

Section

XVI

What is HSN Code 85139000?

HSN code 85139000 is the Harmonized System of Nomenclature classification for Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example,… under India's Goods and Services Tax (GST). It is a 8-digit code sitting at the tariff item (8-digit) level of the HSN hierarchy.

This code belongs to Chapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…, which is part of Section XVI: Machinery & Electrical Equipment. Every GST-registered business supplying portable electric lamps designed to function by their own source of energy (for example,… must quote HSN 85139000 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 85139000

LevelCodeDescription
Chapter85electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Heading8513portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512
Sub-heading851390parts
Tariff85139000parts

GST rate for HSN 85139000

Goods under HSN 85139000 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example,…

HSN Code 85139000 — FAQs

What is HSN code 85139000?

HSN code 85139000 classifies "Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example,…" under India's GST regime. It falls under Chapter 85 (Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…) of the Harmonized System of Nomenclature.

How many digits is HSN code 85139000?

85139000 is a 8-digit HSN code — a tariff item (8-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 85139000?

Goods under HSN 85139000 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Portable Electric Lamps Designed To Function By Their Own Source Of Energy (For Example,….

Which chapter does HSN code 85139000 belong to?

HSN 85139000 belongs to Chapter 85 — Electrical Machinery And Equipment And Parts Thereof; Sound Recorders…, part of Section XVI: Machinery & Electrical Equipment.

Auto-fill HSN 85139000 on every invoice

Laabam.One ERP stores HSN codes against your products and auto-populates them on GST invoices, e-invoices and GSTR-1 — no manual lookup, no classification errors.