--- title: "HSN Code for Chandeliers (LED use only) | HSN 94051100 GST Rate" description: "Find HSN and GST Rates for 94051100 related to Chandeliers (LED use only) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94051100/" --- # HSN Code 94051100: Chandeliers (LED use only) - [Section 20: Guide to HSN Section 20](https://busy.in/hsn/section-20/) - [Chapter 94: Furniture & Mattresses, with Lamps & Fittings](https://busy.in/hsn/chapter-94/) - [Sub-chapter 9405: Lighting Fittings](https://busy.in/hsn/sub-chapter-9405/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Designed for use solely with light-emitting diode (LED) light sources | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94051100 ? It includes Other Electric Luminaires And Fittings ### Can we claim ITC on inputs used to trade Chandeliers (LED use only)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Chandeliers (LED use only)? Under HSN 94051100, Chandeliers (LED use only) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Chandeliers (LED use only)? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### How should mixed supplies be billed when Chandeliers (LED use only) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Chandeliers (LED use only); Nil for exempt items if applicable). ### Any common misclassification issue with Chandeliers (LED use only)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Chandeliers (LED use only)? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ## India's trade performance: HSN Code 94051100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹166 Cr (+14.07% YoY) — 0.0045% of India's total exports - Imports: ₹208 Cr (−1.14% YoY) — 0.0034% of India's total imports - Trade balance: −₹42 Cr (Deficit); surplus rank #10100 of 12657 HSN codes - Share of Sub-Chapter 9405: 6.27% of its exports; import side 5.28% - Rank within Sub-Chapter 9405: #7 of 32 by export value; import-side #5 ### Key metrics - National export rank: #2043 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +26.43% in FY 2023-24 - Contribution to Sub-Ch. 9405: 6.27% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94051100 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9405 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9405 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 115.43 | 0.0032% | — | 4.63% | 208.99 | 0.0036% | — | 5.49% | −93.56 | #2348 | | FY 2023-24 | 145.94 | 0.0040% | +26.43% | 5.82% | 210.41 | 0.0037% | +0.68% | 5.34% | −64.47 | #2138 | | FY 2024-25 | 166.48 | 0.0045% | +14.07% | 6.27% | 208.01 | 0.0034% | −1.14% | 5.28% | −41.53 | #2043 | ## Key trade insights: HSN Code 94051100 export-import analysis ### Export snapshot for HSN Code 94051100 India exported ₹166.48 Crore worth of Chandeliers (LED use only) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 94051100 ranked #2043 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94051100 ranks #2043 out of 12657 HSN codes by total export value. Within Sub-Chapter 9405, it ranks #7 of 32. By trade surplus, it ranks #10100 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 94051100 exports The strongest single-year export movement for HSN Code 94051100 was recorded in FY 2023-24, when exports surged by 26.43% over the prior year. ### India records a trade deficit of ₹41.53 Crore in HSN Code 94051100 goods In FY 2024-25, India's imports of ₹208.01 Cr exceeded exports of ₹166.48 Cr, resulting in a trade deficit of ₹41.53 Crore — ranking #10100 of 12657 by surplus magnitude. ### HSN Code 94051100 contributes 6.27% of Sub-Chapter 9405 exports — ranked #7 Among the 32 HSN codes under Sub-Chapter 9405, HSN Code 94051100 ranks #7 by export value — accounting for 6.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.28% share (rank #5). ## Related HSN Codes in Sub-Chapter 9405 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 94051900: Chandeliers (Other)](https://busy.in/hsn/hsn-94051900/) | ₹634 Cr | | #2 | [HSN Code 94059900: Parts of kerosene pressure lanterns including gas](https://busy.in/hsn/hsn-94059900/) | ₹478 Cr | | #3 | [HSN Code 94054900: Other Electric Luminaires And Fittings](https://busy.in/hsn/hsn-94054900/) | ₹385 Cr | | #4 | [HSN Code 94052900: Electric luminaires, other](https://busy.in/hsn/hsn-94052900/) | ₹308 Cr | | #5 | [HSN Code 94054200: LED Luminaires](https://busy.in/hsn/hsn-94054200/) | ₹291 Cr | | #6 | [HSN Code 94055000: Non-electrical luminaires](https://busy.in/hsn/hsn-94055000/) | ₹250 Cr | | #7 | HSN Code 94051100: Chandeliers (LED use only) (this hsn code) | ₹166 Cr | | #8 | [HSN Code 94056900: Illuminated signs, name-plates: Other](https://busy.in/hsn/hsn-94056900/) | ₹42 Cr | | #9 | [HSN Code 94054100: Photovoltaic LED Luminaires](https://busy.in/hsn/hsn-94054100/) | ₹38 Cr | | #10 | [HSN Code 94053900: Christmas tree lighting sets](https://busy.in/hsn/hsn-94053900/) | ₹23 Cr |