---
title: "HSN Code for Searchlights/Spotlights (Electric) | HSN 94053000 GST Rate"
description: "Find HSN and GST Rates for 94053000 related to Searchlights/Spotlights (Electric) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94053000/"
---

# HSN Code 94053000: Searchlights/Spotlights (Electric)

- [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 includedlighting sets of a kind used for christmas trees | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 94053000 ?

It includes Parts of Toys

### Can we claim ITC on inputs used to trade Searchlights/Spotlights (Electric)?

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 Searchlights/Spotlights (Electric) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Searchlights/Spotlights (Electric); Nil for exempt items if applicable).

### How much GST applies to Searchlights/Spotlights (Electric)?

Under HSN 94053000, Searchlights/Spotlights (Electric) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Searchlights/Spotlights (Electric)?

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.

### Any common misclassification issue with Searchlights/Spotlights (Electric)?

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