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HSN CodeLevel 5 of 5 28%
HSN Code

85459010 Arc lamp carbons

HSN code 85459010 is an 8-digit Indian tariff item, the full HSN code used in GST filings. It sits under subheading 854590 of Chapter 85 (Electrical machinery and equipment and parts thereof; sound recorders and reproducers,...).

Official tariff description

ARC LAMP CARBONS

As printed in the DPIIT Guidebook on Mapping of HSN Codes (revised 16.12.2025)
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HSN code
8545 90 10
Level
Tariff item, level 5 of 5
GST rate (mapped)
28%
GSTR-1 reporting
8545 (up to Rs. 5 crore) or 854590 (above)
Customs documents
8545 90 10
Tax treatment

GST rate for HSN 8545 90 10

Rows from the HSN to GST schedule mapping that apply to this code, with the CGST and SGST breakup.

Mapped GST slab 28%

Within a state: 14% CGST + 14% SGST/UTGST

Between states: 28% IGST

GST schedule rows mapped to HSN code 85459010
GST rateCGST + SGSTSchedule item descriptionGST code
28%14% + 14% As per the schedule entry for this code 8545

GST calculator for 8545 90 10

Enter a price to see the tax breakup at the selected slab.

GST rate

Slab mapped to this code in the loaded schedule

Taxable value₹ 0.00
CGST 0%₹ 0.00
SGST / UTGST 0%₹ 0.00
Total GST₹ 0.00
Invoice total₹ 0.00

Indicative math for planning, excluding any cess. Verify the current notified rate before invoicing.

Rate disclaimer

GST rates shown here are as published in HSN to GST code and GST rate schedule mapping (as published 30.06.2017) and are reproduced for reference. The GST Council revises rates through notifications, including the slab rationalization effective 22.09.2025 that moved many goods from the 12% and 28% slabs. Always verify the current rate on the CBIC GST rates page or CBIC tax information portal before invoicing or filing. Rates shown exclude any applicable compensation cess. IncorpX provides assistance for GST registration and return filing if you need help.

In your paperwork

Where you use HSN code 85459010

The same code, at different digit lengths, flows through GST and customs paperwork.

GST registration

Goods you supply are described with HSN codes when the registration application is prepared for the GST portal.

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GST invoices & returns

Tax invoices and GSTR-1 carry an HSN code per item: 4 digits if aggregate turnover is up to Rs. 5 crore, 6 digits above it.

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E-way bills & e-invoicing

E-way bills and IRP e-invoices validate the HSN field, so the code must match the goods being moved.

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Imports & exports

Customs documents such as the bill of entry and shipping bill use the full 8-digit ITC-HS code.

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4 digits 8545 GSTR-1 and invoices, turnover up to Rs. 5 crore
6 digits 8545 90 GSTR-1 and invoices, turnover above Rs. 5 crore
8 digits 8545 90 10 Imports, exports and full-precision classification
Administration

Administrative mapping

From DPIIT's HS code mapping exercise across Ministries and Departments (December 2025).

Mapped to this Ministry/Department in the DPIIT HS code mapping:

Department for Promotion of Industry and Internal Trade
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Related codes under subheading 854590

Neighbouring tariff items. If your product edges out of the description above, one of these may fit better.

Sources used by this directory
  • Tariff structure and descriptions: Guidebook on Mapping of HSN Codes, Department for Promotion of Industry and Internal Trade (dpiit.gov.in), revised 16.12.2025.
  • GST rate mapping: HSN to GST code and GST rate schedule mapping (as published 30.06.2017), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
  • Current rates: GST Council notifications, including the rate rationalization effective 22.09.2025, published on the CBIC tax information portal.

This directory reproduces government classifications for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.

IncorpX assistance

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The wrong code can mean the wrong GST rate, blocked e-way bills or customs queries. Tell us what you sell and an advisor will help you confirm the classification and rate treatment, then assist with the filings that use it.

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HSN 85459010 questions

What is HSN code 85459010?

HSN code 8545 90 10 covers arc lamp carbons. It is an 8-digit Indian tariff item under heading 8545 in Chapter 85 (Electrical machinery and equipment and parts thereof; sound recorders and...).

What is the GST rate for HSN code 85459010?

The CBIC schedule mapping (as published on 30.06.2017) maps this exact code to 28%. Within a state this splits into 14% CGST + 14% SGST; between states it is charged as 28% IGST. GST rates change through Council notifications, including the slab rationalization effective 22.09.2025, so verify the current rate on the CBIC GST portal before invoicing or filing.

How is GST on 85459010 split between CGST and SGST?

For a supply within one state, the GST amount splits equally: half CGST and half SGST or UTGST. For a supply between states, the full rate is charged as IGST instead. The calculator on this page shows both breakups for any price.

How many digits of 85459010 do I report in GST returns?

On invoices and in GSTR-1, report 8545 (4 digits) if your aggregate turnover is up to Rs. 5 crore, or 854590 (6 digits) above that. Customs documents like the bill of entry and shipping bill always use the full 8-digit 85459010.

Can I use HSN code 85459010 for a similar product?

Only if the official description genuinely covers it. Classification follows the tariff text, not convenience. Compare the related codes under subheading 854590 before deciding, and take professional advice for borderline products, since the wrong code can mean the wrong GST rate.

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