Heading · Chapter 85 · Section XVI, Machinery and mechanical appliances

HS 8539Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536

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

Customs duty: 10% to 20%; 24 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg or units
Duty in China: 0% to 8%; On Indian goods

Search codesRates as on 19 Oct 2026

Codes under this heading

12 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
8539 10 00	Sealed beam lamp units	15%	18%	units
8539 21	Tungsten halogen	10% to 15%	18%	units
8539 22 00	Other, of a power not exceeding 200 W and for a voltage exceeding 100 V	10%	18%	units
8539 29	Other	10% to 15%	18%	units
8539 31	Fluorescent, hot cathode	10%	18%	units
8539 32	Mercury or sodium vapour lamps; metal halide lamps	10%	18%	units
8539 39	Other	10%	18%	units
8539 41 00	Arc-lamps	10%	18%	units
8539 49 00	Other	10%	18%	units
8539 51 00	Light-emitting diode (LED) modules	20%	18%	units
8539 52 00	Light-emitting diode (LED) lamps	20%	18%	units
8539 90	Parts	10%	18%	kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 24 tariff items: 10% to 20%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 24 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 18%.
Until 21 September 2025 18%.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 511	Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	18%	9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
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	1.7%	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 24 tariff items

China: the same goods (8539)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 35 in force and 13 expired under 8539. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
8539.10.00.00	Sealed beam lamp units封闭式聚光灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.21.10.00	Halogen tungsten lamps for research or medical use科研、医疗专用卤钨灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.21.20.00	Halogen tungsten lamps for railway, aircraft or vessel火车、航空器及船舶用卤钨灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.21.30.00	Halogen tungsten lamps for motor vehicles机动车辆用卤钨灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.21.90.00	Other halogen tungsten lamps其他用卤钨灯	6%MFN rate (no APTA concession on this line)	6%	13%	13%	None
8539.22.10.00	Filament lamps for research or medical use, power ≤200W科研、医疗用功率≤200W白炽灯泡	5%MFN rate (no APTA concession on this line)	5%	13%	13%	None
8539.22.90.00	Other incandescent light bulbs of a power <= 200W其他用功率≤200W白炽灯泡	5%MFN rate (no APTA concession on this line)	5%	13%	13%	None
8539.29.10.00	Other incandescent light bulbs for research or medical purposes科研,医疗专用其他白炽灯泡	4%APTA rate, with an APTA certificate of origin	5%	13%	13%	None
8539.29.20.00	Other filament lamps for railway, aircraft or marine vessels火车,航空及船舶用其他白炽灯泡	5%MFN rate (no APTA concession on this line)	5%	13%	13%	None
8539.29.30.00	Other filament lamps for motor vehicles机动车辆用其他白炽灯泡	5%MFN rate (no APTA concession on this line)	5%	13%	13%	None
8539.29.91.00	Incandescent light bulbs, n.e.s., of a voltage <= 12V12伏及以下未列名的白炽灯泡	6%MFN rate (no APTA concession on this line)	6%	13%	13%	None
8539.29.99.00	Other incandescent lamps n.e.s.其他未列名的白炽灯泡	6%MFN rate (no APTA concession on this line)	6%	13%	13%	None
8539.31.10.00	Hot cathode fluorescent lamps for research or medical purposes科研、医疗专用热阴极荧光灯	6.4%APTA rate, with an APTA certificate of origin	8%	13%	13%	None
8539.31.20.00	Hot cathode fluorescent lamps for railway, aircraft or marine vessels火车,航空器,船舶用热阴极荧光灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.31.91.10	Compact hot cathode fluorescent lamps紧凑型热阴极荧光灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	89
8539.31.91.90	Other compact hot cathode fluorescent lamps其他紧凑型热阴极荧光灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.31.99.10	Tubular hot cathode fluorescent lamps直管型热阴极荧光灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	89
8539.31.99.20	Tubular hot cathode fluorescent lamps直管型热阴极荧光灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	89
8539.31.99.90	Other hot cathode fluorescent lamps for other uses其他用途用其他热阴极荧光灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.32.30.00	Sodium vapour lamp钠蒸汽灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.32.40.10	High pressure mercury lamps for general lighting purposes用于普通照明用途的高压汞灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	89
8539.32.40.20	Ultra-high pressure mercury lamps for lithography equipment of heading 84.86税目84.86项下光刻设备用超高压汞灯	4%China's provisional rate, lower than MFN	8%	13%	13%	None
8539.32.40.90	Other mercury vapour lamps其他汞蒸汽灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.32.90.00	Metal halide lamps金属卤化物灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.39.10.00	Other discharge lamps for scientific or medical use科研,医疗专用其他放电灯	6.4%APTA rate, with an APTA certificate of origin	8%	13%	13%	None
8539.39.20.00	Other discharge lamps for railway, aircraft or marine vessels火车,航空器,船舶用其他放电灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.39.90.11	Cold cathode fluorescent lamps for electronic displays用于电子显示的冷阴极管荧光灯	0%MFN rate (no APTA concession on this line)	0%	13%	13%	89
8539.39.90.19	Other cold cathode fluorescent lamps for backlighting flat panel displays其他用于平板显示器背光源的冷阴极管荧光灯	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
8539.39.90.20	Other compact cold cathode fluorescent lamps其他紧凑型冷阴极管荧光灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	89
8539.39.90.30	Other straight linear fluorescent lamps其他直管型荧光灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	89
8539.39.90.40	Other straight linear fluorescent lamps其他直管型荧光灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	89
8539.39.90.50	External electrode fluorescent lamps for electronic displays用于电子显示的外置电极荧光灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	89
8539.39.90.90	Other discharge lamps for other uses其他用途的其他放电灯管	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.41.00.00	Arc lamp弧光灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None
8539.49.00.00	Ultra-violet or infra-red lamps紫外线或红外线灯	8%MFN rate (no APTA concession on this line)	8%	13%	13%	None

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous8538Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537 One level upChapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles Next8540Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.