LED Light HSN Code 9405: Lamps and Lighting Fittings, Fixtures, GST Rate & Product Examples
Understanding the led hsn code is important for classifying LED products correctly under GST. The 9405 hsn code gst rate helps businesses identify the right tax rate for bulbs, fixtures, and commercial lighting solutions. All major LED products fall under hsn 9405, which includes lamps, fittings, and lighting parts. Using the correct code ensures smooth invoicing, compliance, and easier product categorization.
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.
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.
Product Type / Application | HSN Code | GST Rate (%) | Example / Notes |
LED lighting fixtures (ceiling, wall-mounted fittings) | 9405 10 | 12% | Includes installed LED fixtures such as panel lights, downlights, and surface-mounted fittings |
LED lamps, bulbs, tube lights, and other standalone lighting | 9405 40 | 12% | LED bulbs, LED tubes, batten lights, street lights, flood lights |
Non-LED electric lamps (CFL, incandescent, halogen) | 9405 40 | 18% | CFL bulbs, filament bulbs, halogen lamps, fluorescent tubes |
Chandeliers, decorative lighting fittings | 9405 30 | 18% | Decorative ceiling lights, hanging lights, designer fixtures |
Emergency lights, portable rechargeable lamps | 9405 40 | 12% / 18% | Classification depends on product type and usage (LED-based may attract 12%) |
Illuminated signs, name-plates | 9405 60 | 12% / 18% | GST depends on whether it qualifies as LED-based signage or commercial fixture |
Parts of lighting fittings | 9405 90 | 12% / 18% | Includes housings, diffusers, and fixture parts (rate varies by type) |
LED drivers / power supplies | 8504 | 18% | Not under 9405; classified as electrical power equipment |
LED chips (semiconductors) | 8541 | 18% | Semiconductor-based LED components |
Printed circuit boards (MCPCB) | 8534 / 8537 | 18% | Depends on whether bare board or assembled circuit |
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 may attract a concessional GST rate of 5% when supplied as part of a complete solar power-based system under renewable energy classifications. However, if solar components or LED lights are sold separately, the applicable GST rate may be 12% or 18% depending on their individual classification. Businesses should verify classification based on invoice structure and product composition.
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.
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.
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.
What is the led tube light hsn code?
The led tube light hsn code comes under HSN 9405, which includes LED lamps, fittings, and lighting fixtures for taxation and classification.
What is the 9405 hsn code 8 digit?
The 9405 hsn code 8 digit is used to classify specific types of lamps, LED lights, lighting fittings, and their parts under detailed sub-categories of HSN 9405 for accurate GST classification.
What is the tubelight hsn code?
The tubelight hsn code generally falls under HSN 9405, which covers various electric lamps, LED tube lights, and lighting fittings for GST classification.
What is the emergency light hsn code and GST rate?
Emergency lights are generally classified under HSN 9405. The GST rate is typically 18%, but certain LED-based emergency lighting products may fall under 12% depending on their classification and usage. Proper product classification is required to determine the correct rate.
Why is GST higher for traditional lighting?
Traditional lighting products, such as incandescent bulbs, attract a higher GST because they are less energy-efficient and fall under a different HSN classification. The higher rate also encourages the shift toward energy-saving alternatives like LED lights.
Why is GST lower for LED lights?
LED lights are more energy-efficient and eco-friendly, which is why the government has assigned them a lower GST rate. This promotes adoption of sustainable lighting and reduces electricity consumption nationwide.
Has the GST rate for LED lights changed recently?
The GST rate for LED lights was reduced during the initial years of GST implementation to promote energy-efficient lighting. As of 2026, there have been no major recent changes in GST rates for LED lighting products. Businesses should continue to follow current GST notifications and classification rules.