---
title: "HSN Code for Christmas Tree Lighting Sets | HSN 94052090 GST Rate"
description: "Find HSN and GST Rates for 94052090 related to Christmas Tree Lighting Sets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94052090/"
---

# HSN Code 94052090: Christmas Tree Lighting Sets

- [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 |
| --- | --- | --- | --- | --- |
| Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included - electric table, desk, bedside or floor-standing lamps: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 94052090 ?

It includes Parts for Motorized Toys/Models

### How much GST applies to Christmas Tree Lighting Sets?

Under HSN 94052090, Christmas Tree Lighting Sets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Christmas Tree Lighting Sets?

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.

### Can we claim ITC on inputs used to trade Christmas Tree Lighting Sets?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Christmas Tree Lighting Sets is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Christmas Tree Lighting Sets; Nil for exempt items if applicable).

### Any common misclassification issue with Christmas Tree Lighting Sets?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.