Bulb HSN Code
GST rates and HSN code for Bulb.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Vegetable products | Bulbs, Tubers, Tuberous Roots, Corms, Crowns And Rhizomes, Dormant, In Growth Or In Flower; Chicory Plants And Roots Other Than Roots Of Heading 1212 | 0601 | Nil | – | 01/07/2017 | – |
| Bulbs, Tubers, Tuberous Roots, Corms, Crowns And Rhizomes, Dormant, In Growth Or In Flower; Chicory Plants And Roots Other Than Roots Of Heading 1212 Bulbs, Tubers, Tuberous Roots, Corms, Crowns And Rhizomes, In Growth Or In Flower; Chicory Plants And Roo | 06012022 | Nil | – | 01/07/2017 | – | |
| Bulbs, Tubers, Tuberous Roots, Corms, Crowns And Rhizomes, Dormant, In Growth Or In Flower; Chicory Plants And Roots Other Than Roots Of Heading 1212 Bulbs, Tubers, Tuberous Roots, Corms, Crowns And Rhizomes, Dormant | 06011000 | Nil | – | 01/07/2017 | – | |
| Bulbs, Tubers, Tuberous Roots, Corms, Crowns And Rhizomes, Dormant, In Growth Or In Flower; Chicory Plants And Roots Other Than Roots Of Heading 1212 Bulbs, Tubers, Tuberous Roots, Corms, Crowns And Rhizomes, In Growth Or In Flower; Chicory Plants And Roo | 06012090 | Nil | – | 01/07/2017 | – | |
| Bulbs, Tubers, Tuberous Roots, Corms, Crowns And Rhizomes, In Growth Or In Flower; Chicory Plants And Roots | 060120 | Nil | – | – | – | |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Instant Print Cameras | 90064000 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Photographic Flashlight Apparatus And Flashbulbs: Flashbulbs, Flashcubes And The Like | 90066200 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Parts And Accessories: For Cameras | 90069100 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Photographic Flashlight Apparatus And Flashbulbs: Other | 90066900 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Other Cameras: – Other, For Roll Film Of A Width Of 35 Mm: Fixed Focus 35 Mm Cameras | 90065310 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Other Cameras: – Other: Other | 90065990 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Other Cameras: With A Through-The-Lens View-Finder [Single Lens Reflex (Slr)] For Roll Film Of A Width Not Ex | 90065100 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Other Cameras: Other, For Roll Film Of A Width Less Than 35 Mm | 90065200 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Glass and glassware | Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like – For Electric Lighting: Glass Envelopes For Fluorescent Lamps | 70111010 | 18% | – | 15/11/2017 | – |
| Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like – For Electric Lighting: Other | 70111090 | 18% | – | 15/11/2017 | – | |
| Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like – For Electric Lighting: Glass Envelopes For Filament Lamps | 70111020 | 18% | – | 15/11/2017 | – | |
| 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 | Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: – Other: Miniature Bulbs | 85392930 | 18% | – | 15/11/2017 1/07/2017 | – |
| Electric Filament Or Discharge Lamps, Including Sealed Beam Lamp Units And Ultra-Violet Or Infra Red Lamps; Arc-Lamps – Other Filament Lamps, Excluding Ultra-Violet Or Infra-Red Lamps: – Other: Bulb, For Torches | 85392920 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machines For Assembling Electric Or Electronic Lamps, Tubes Or Valves Or Flash-Bulbs, In Glass Envelopes; Machines Or Manufacturing Or Hot Working Glass Or Glassware – Machines For Manufacturing Or Hot Working Glass Or Glassware: Other | 84752900 | 18% | – | 01/07/2017 | – |
| Machines For Assembling Electric Or Electronic Lamps, Tubes Or Valves Or Flash-Bulbs, In Glass Envelopes; Machines Or Manufacturing Or Hot Working Glass Or Glassware – Parts | 84759000 | 18% | – | 01/07/2017 | – |
The Bulb HSN Code
When dealing with “bulbs,” whether they light up your home or your garden, understanding the relevant Harmonized System of Nomenclature (HSN) code is essential for GST compliance. However, the provided data reveals that the HSN classification for “bulb” depends heavily on its nature and purpose. Let’s shed some light on this.
Exploring HSN Codes for Different Kinds of Bulbs
The term “bulb” appears in different contexts within the provided data, leading to varying HSN codes and GST rates:
- Vegetable Bulbs (Nil GST): Chapter 06 (Live trees and other plants…) classifies “Bulbs, Tubers, Tuberous Roots, Corms, Crowns And Rhizomes” under HSN codes 06011000, 060120, 06012022, and 06012090. These are agricultural products and attract a Nil GST rate.
- Photographic Flash Bulbs (18% GST): Chapter 90 (Optical, photographic…) includes “Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539.” Specific HSN codes are 90066200 (Flashbulbs, Flashcubes and the like) and potentially others within the 9006 range (like parts under 90069100) which carry an 18% GST rate.
- Glass Envelopes for Electric Lamps (18% GST): Chapter 70 (Glass and glassware) classifies “Glass Envelopes (Including Bulbs And Tubes), Open… For Electric Lamps…” under HSN codes 70111010 (for fluorescent lamps), 70111020 (for filament lamps), and 70111090 (other). These components have an 18% GST rate.
- Electric Filament Bulbs (18% GST): Chapter 85 (Electrical machinery…) covers “Electric Filament Or Discharge Lamps…” with specific HSN codes like 85392920 (Bulb, For Torches) and 85392930 (Miniature Bulbs), both with an 18% GST rate.
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