Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8539 specifically identifies filament lamps, led bulbs for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 6% + SGST 6%

Inter-State Split

IGST 12%

Compliance Check-list

✓Mention HSN 8539 on all Tax Invoices for filament lamps, led bulbs
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 8539

"Classifying filament lamps, led bulbs correctly is critical to avoid litigation. While the base rate is 12%, always check for anti-dumping duties if importing, especially under the Electrical category. AasanKhata automatically monitors these shifts for you."