LED Light HSN Code 9405: Lamps and Lighting Fittings, Fixtures, GST Rate & Product Examples

Vikash

15 Oct 2025 • 4 min read

What is HSN Code 9405?

HSN Code 9405 specifies “Lamps and Lighting Fittings, including Searchlights, Spotlights, and Parts Thereof, not elsewhere specified or included.” This covers all electric and non-electric lighting solutions, from LED bulbs and fixtures to decorative chandeliers, table lamps, illuminated name-plates, and commercial lighting products. The code brings clarity for manufacturers, importers, retailers, and project contractors dealing in lighting supplies and installations.

GST Rates & Exemptions for HSN Code 9405

The GST rate for LED bulbs, LED lighting fixtures, and most lamps under HSN 9405 is set at 12%, applicable to products like LED bulbs, panel lights, downlights, tube lights, strips, floodlights, and smart LED solutions. Non-LED electric lamps, chandeliers, decorative lighting, and emergency/portable lamps are taxed at 18%. Some special-purpose lighting parts such as certain components or illuminated signs and name-plates also attract 12–18%, depending on their sub-code.

Table Notes

LED lights and fixtures are taxed at 12% under HSN Code 94051000.
Decorative lighting, chandeliers, emergency lights, and non-LED products typically have an 18% GST rate.
Illuminated signs and commercial name-plates may attract either 12% or 18% depending on their classification.
When assembling or installing lighting products, use the correct sub-code for compliance.

GST Rates Applicable Under Lamps & Lighting HSN Code 9405

Product Type / Application	HSN Code	GST Rate (%)	Example / Notes
LED lights, fixtures, bulbs, panels	9405 10 00	12	LED bulbs, LED tubes, LED panels, LED strips, smart LED lights
Non-LED electric lamps, CFL, halogen	9405 20 00	18	CFL bulbs, incandescent bulbs, halogen lamps, fluorescent tubes
Chandeliers, decorative lighting fittings	9405 30 00	18	Fancy wall, ceiling, and hanging lights for decor
Emergency lights, portable rechargeable	9405 40 00	18	Battery lamps, camping lights, table/desk lamps
Illuminated signs, name-plates (fixed)	9405 60 00	12 / 18	Commercial signs, indoor/outdoor illuminated branded plates
LED drivers, chips, MCPCB	8539	18	For LED circuits/components (not finished fixtures)
Parts and accessories	9405 90 00	5/12/18	Classified per composition – check invoice & notification notes

What’s Included in HSN 9405 Lighting?

HSN 9405 includes nearly all electric and non-electric lighting fixtures: LED and non-LED bulbs, tube lights, smart lamps, chandeliers, wall panels, bedside table lamps, spotlights, illuminated signage, powered displays, and replacements/parts. This wide coverage ensures clarity in billing, input sourcing, and GST filings for all lighting-related transactions.

Explore Gimbooks HSN/SAC code & GST Rate finder

Key Exemptions Under GST for HSN 9405

Energy-efficient and solar-based lamps may be eligible for a lower GST rate (5% for solar LED systems under select sub-codes). Essential and low-value lighting parts have a concessional 5% GST. Mainstream LED lights and most decorative fixtures do not have GST exemptions under HSN 9405; check sub-code classification or government notifications for specific exemption eligibility.

Input Tax Credit (ITC) Rules for LED and Lighting

GST-registered dealers, manufacturers, and installers can claim ITC on all input purchases (LED chips, drivers, electrical components) and sourcing of finished lamps and fixtures billed at standard GST rates. Correct supplier invoices, HSN mention, and adherence to GST return requirements are needed for seamless ITC claims.

GST on Lighting Billing: Practical Scenarios

An LED lighting manufacturer invoices LED panel lights under 94051000 at 12% GST; builders and retailers avail ITC.
Retailers selling decorative chandeliers bill under 94053000 at 18% GST for end-consumers.
Commercial signage vendors specify the correct type (illuminated/fixed) and GST rate (12% or 18%) for signage and branded plates during large project installations.

Common Mistakes in GST for Lighting Fittings

Misclassifying LED fixtures under non-LED codes, leading to incorrect 18% billing instead of 12%.
Using the wrong HSN for replacement parts, drivers, or MCPCB, risking audit issues.
Failing to mention HSN and product sub-type on invoices, complicating ITC for buyers.
Not updating classifications post-GST notification changes in rates or energy-efficient product incentives.

Conclusion

HSN Code 9405 enables efficient classification and uniform GST treatment for LED lights, lamps, lighting fittings, and illuminated signs—making compliance straightforward at 12% for most LED fixtures and 18% for traditional or decorative lamps in 2025. Use the exact sub-code for optimal GST rate application, proper documentation, and smooth ITC management.

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FAQs: HSN Code 9405 & Lighting GST

What is HSN 9405?

It includes all types of lamps, electric and non-electric lighting fittings, LED and non-LED fixtures, chandeliers, and illuminated signs.

What’s the standard GST rate for LED lights under 9405?

LED bulb, fixture, and panel lights attract 12% GST, while non-LED, decorative, and emergency lighting attracts 18% GST.

Can ITC be claimed for lighting products?

Yes, GST-registered entities can claim ITC on eligible lighting purchases used in taxable supplies or installations.

Are there GST exemptions for lighting under HSN 9405?

Only select low-value essential lamps and solar lighting products may have exemptions. Most mainstream LED and decorative lamps must be billed at 12–18% GST.