Torch HSN Code

Understanding the Torch HSN Code and GST Rate

Torches, or flashlights as they’re commonly known, are indispensable portable lighting devices, found in nearly every household and toolkit. For businesses manufacturing, importing, or selling torches in India, correctly identifying their HSN (Harmonized System of Nomenclature) code and the applicable GST (Goods and Services Tax) rate is crucial for seamless operations and tax compliance.

The provided data specifically mentions “Bulb, For Torches” under HSN 85392920. While this is important for components, it doesn’t cover the entire torch itself. To understand the classification of the complete torch, we need to delve deeper into the relevant HSN chapter.

The Torch HSN Classification

Torches, by their nature of being portable electric lamps powered by their own energy source (like batteries), fall under Chapter 85: 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. This broad chapter covers a vast array of electrical goods.

More precisely, within Chapter 85, the specific heading for portable electric lamps is 8513: Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512.

The most common and accurate HSN code for a complete “Torch” or “Flashlight” is 85131010: Lamps: Torch. This code specifically identifies the portable electric lamp designed to function by its own energy source.

Other related HSN codes within 8513 include:

• 85131020: Lamps: Other flash-lights excluding those for photographic purposes.
• 85131090: Lamps: Other (portable electric lamps).
• 85139000: Parts of portable electric lamps (which would include the bulb from the provided data under 85392920, when sold separately).

The GST Rate for Torches: A Clear 18%

Based on the HSN classification for “Torch” (85131010) and other related portable electric lamps under heading 8513, the consistent GST rate applied in India is 18%.

This rate is in line with many other electrical appliances and manufactured goods, reflecting their classification as general consumer electronics. The bulb specifically for torches (HSN 85392920) also attracts an 18% GST rate, which aligns with the rate for the complete torch. This consistency simplifies taxation for businesses dealing with both the whole product and its components.