LED Light HSN Code and GST Rate: Bulbs, Lamps and Fixtures

LED products do not all use the same HSN code. Standalone LED lamps are classified under heading 8539, including 853952 in the current ITC-HS structure. LED luminaires and lighting fittings fall under heading 9405, with different subheadings based on their design and use. Businesses should identify the exact product before applying an HSN code or GST rate.

While many finished LED lighting fixtures fall under HSN Code 9405 (lamps and lighting fittings), not all LED-related products are covered under this code. Components such as LED drivers, chips, and control gear are classified under separate HSN codes. Correct classification ensures accurate GST rates, proper invoicing, and compliance with GST regulations.

Source - dgft

What is HSN Code 9405?

9405 hsn code details

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.​

Why is HSN Classification Important for Lighting Products?

HSN (Harmonized System of Nomenclature) classification is crucial for lighting products because it standardizes product codes for taxation and trade. Proper classification ensures accurate GST compliance, smooth import/export processes, and avoids legal or financial penalties.

GST Rates & Exemptions for HSN Code 9405

The GST rate for lighting products under HSN Code 9405 depends on the type and classification of the product. Most standard LED lighting fixtures such as bulbs, tube lights, and panel lights are taxed at 12%. However, certain lighting products—especially decorative fixtures, chandeliers, and non-LED lamps—attract 18% GST.

It is important to note that GST rates are not determined solely by whether a product uses LED technology. The classification depends on the product’s design, usage, and HSN sub-heading. Misclassification may result in incorrect tax application and compliance issues.

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

Note: HSN classification for lighting products depends on the specific type of fixture or application. The sub-codes below are indicative and must be selected based on product specifications. [Last verified on 25th June 2026]

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

Solar lighting products supplied as renewable energy devices or as part of a complete solar power-based system generally attract a GST rate of 5%, subject to their classification under the applicable GST notifications.

However, if LED lights, lighting fixtures, or other components are supplied separately and are not classified as renewable energy devices, they may attract the standard GST rate applicable to those products, commonly 18%.

Businesses should determine the correct GST rate based on the product's HSN classification, its nature as a standalone supply or part of a composite solar system, and the wording of the tax invoice.

Note: GST rates for solar products depend on their classification and the nature of supply. A complete solar power-based system may qualify for the concessional renewable energy GST rate, whereas standalone electrical or LED products are taxed according to their respective HSN classification. Always verify the latest GST notifications before invoicing.

Most mainstream LED lights and decorative lighting fixtures classified under HSN 9405 do not qualify for a GST exemption and are generally taxable at the applicable GST rate. Businesses should verify the exact HSN sub-classification and the latest GST notifications, as concessional rates or exemptions may apply only to specific products or supplies covered under government notifications.

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.

LED Light Businesses Must Ensure GST Compliance

LED light businesses must follow GST regulations to avoid penalties and legal issues. Proper invoicing, HSN code usage, and timely tax filing help ensure transparent transactions and smooth operations in both domestic and international trade.

Also check - GST invoice mandatory fields checklist

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?

HSN 9405 covers luminaires and lighting fittings, including searchlights, spotlights, illuminated signs, illuminated nameplates and their specified parts. It includes finished lighting products such as LED ceiling fittings, wall lights, table lamps, street-light fittings and signboards. However, it does not cover every type of lamp or LED product.

What is the difference between HSN 8539 and HSN 9405 for LED products?

HSN 8539 generally covers standalone light sources, including LED modules under 85395100 and LED lamps under 85395200. HSN 9405 covers finished luminaires and lighting fittings in which the light source forms part of a complete lighting product.

For example, a replaceable LED bulb may fall under 85395200, while a complete LED ceiling or wall fitting may fall under 94051100 or another applicable 9405 tariff item.

What is the GST rate for LED bulbs and LED lighting fixtures?

LED lamps and LED lights or fixtures generally attract 12% GST under the applicable GST rate entries. However, the correct HSN code must be selected according to the product form.

A standalone LED bulb may be classified under 85395200, while an LED panel, wall fitting, table lamp or other completed luminaire may fall under an applicable 9405 subheading. Other non-LED lighting products and parts may attract 18% GST unless covered by a specific rate entry.

What is the LED tube light HSN code?

The correct HSN code depends on whether the product is only the LED tube lamp or a complete lighting fitting.

A standalone LED tube lamp may fall under HSN 85395200. A complete LED batten, panel or integrated tube-light fitting may fall under HSN 94051100 or 94054200, depending on its design and use.

A conventional fluorescent tube is classified separately and should not be treated as an LED lamp.

What is the eight-digit HSN code under heading 9405?

HSN 9405 is the four-digit heading for luminaires, lighting fittings, illuminated signs and specified parts. The eight-digit tariff item depends on the exact product.

Common examples include:

• 94051100 – LED ceiling or wall lighting fittings
• 94052100 – LED table, desk, bedside or floor-standing lamps
• 94053100 – LED lighting strings of the specified type
• 94054100 – photovoltaic LED lighting fittings
• 94054200 – other LED luminaires and lighting fittings
• 94056100 – LED illuminated signs and nameplates
• 94059100 – parts made of glass
• 94059200 – parts made of plastics
• 94059900 – other lighting-fitting parts

Businesses should select the code that matches the complete product description rather than using 94050000 or 9405 for every lighting product.

What is the HSN code and GST rate for an emergency light?

Emergency lights do not have one universal HSN code.

A portable emergency light designed to operate using its own battery or power source may fall under HSN 8513 and generally attract 18% GST. A fixed or integrated LED emergency luminaire may fall under an applicable heading within 9405 and may qualify for the GST rate applicable to LED lighting fixtures.

The product’s construction, portability, power source and intended use should be reviewed before selecting the code.

Can Input Tax Credit be claimed on lighting products?

A GST-registered business can generally claim Input Tax Credit on eligible lighting products used in the course or furtherance of taxable business activities, subject to the conditions under Section 16 of the CGST Act.

ITC may be restricted where the lights are used for personal purposes, exempt supplies or form part of construction or capitalised renovation of immovable property covered by Section 17(5). Businesses should review permanent installation and construction-related purchases separately.