--- title: "HSN Code for Electric LED table, desk, bedside, or floor-standing luminaires | HSN 94052100 GST Rate" description: "Find HSN and GST Rates for 94052100 related to Electric LED table, desk, bedside, or floor-standing luminaires with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94052100/" --- # HSN Code 94052100: Electric LED table, desk, bedside, or floor-standing luminaires - [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 | | --- | --- | --- | --- | --- | | Electric table, desk, bedside or floor-standing luminaires : Designed for use solely with light-emitting diode (LED) light sources | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94052100 ? It includes LED Illuminated Sign ### How much GST applies to Electric LED table, desk, bedside, or floor-standing luminaires? Under HSN 94052100, Electric LED table, desk, bedside, or floor-standing luminaires attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Electric LED table, desk, bedside, or floor-standing luminaires? 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. ### Can we claim ITC on inputs used to trade Electric LED table, desk, bedside, or floor-standing luminaires? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Electric LED table, desk, bedside, or floor-standing luminaires? 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 Electric LED table, desk, bedside, or floor-standing luminaires is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electric LED table, desk, bedside, or floor-standing luminaires; Nil for exempt items if applicable). ## India's trade performance: HSN Code 94052100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹13 Cr (+29.62% YoY) — 0.0004% of India's total exports - Imports: ₹12 Cr (−29.16% YoY) — 0.0002% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4527 of 12657 HSN codes - Share of Sub-Chapter 9405: 0.49% of its exports; import side 0.30% - Rank within Sub-Chapter 9405: #12 of 32 by export value; import-side #13 ### Key metrics - National export rank: #5462 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +29.62% in FY 2024-25 - Contribution to Sub-Ch. 9405: 0.49% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94052100 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 | 11.81 | 0.0003% | — | 0.47% | 21.44 | 0.0004% | — | 0.56% | −9.63 | #5408 | | FY 2023-24 | 9.96 | 0.0003% | −15.66% | 0.40% | 16.84 | 0.0003% | −21.46% | 0.43% | −6.88 | #5733 | | FY 2024-25 | 12.91 | 0.0004% | +29.62% | 0.49% | 11.93 | 0.0002% | −29.16% | 0.30% | +0.98 | #5462 | ## Key trade insights: HSN Code 94052100 export-import analysis ### Export snapshot for HSN Code 94052100 India exported ₹12.91 Crore worth of Electric LED table, desk, bedside, or floor-standing luminaires in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 94052100 ranked #5462 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94052100 ranks #5462 out of 12657 HSN codes by total export value. Within Sub-Chapter 9405, it ranks #12 of 32. By trade surplus, it ranks #4527 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 94052100 exports The strongest single-year export movement for HSN Code 94052100 was recorded in FY 2024-25, when exports surged by 29.62% over the prior year. ### India maintains a trade surplus of ₹0.98 Crore in HSN Code 94052100 goods In FY 2024-25, India's exports of ₹12.91 Cr exceeded imports of ₹11.93 Cr, resulting in a trade surplus of ₹0.98 Crore — ranking #4527 of 12657 by surplus magnitude. ### HSN Code 94052100 contributes 0.49% of Sub-Chapter 9405 exports — ranked #12 Among the 32 HSN codes under Sub-Chapter 9405, HSN Code 94052100 ranks #12 by export value — accounting for 0.49% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.30% share (rank #13). ## 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)](https://busy.in/hsn/hsn-94051100/) | ₹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 | | #12 | HSN Code 94052100: Electric LED table, desk, bedside, or floor-standing luminaires (this hsn code) | ₹13 Cr |