---
title: "HSN Code for Christmas tree lighting sets | HSN 94053900 GST Rate"
description: "Find HSN and GST Rates for 94053900 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-94053900/"
---

# HSN Code 94053900: 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 |
| --- | --- | --- | --- | --- |
| Lighting sets of a kind used for Christmas trees : Other (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof) | 6% | 6% | 12% | 0% |
| Lighting sets of a kind used for Christmas trees : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 94053900 ?

It includes Glass Parts, Including Parts for Kerosene Pressure Lanterns

### 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.

### How much GST applies to Christmas tree lighting sets?

Under HSN 94053900, Christmas tree lighting sets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Christmas tree lighting sets?

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.

### 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.

### 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.

## India's trade performance: HSN Code 94053900 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹23 Cr (−6.64% YoY) — 0.0006% of India's total exports
- Imports: ₹37 Cr (−25.90% YoY) — 0.0006% of India's total imports
- Trade balance: −₹14 Cr (Deficit); surplus rank #9323 of 12657 HSN codes
- Share of Sub-Chapter 9405: 0.86% of its exports; import side 0.95%
- Rank within Sub-Chapter 9405: #10 of 32 by export value; import-side #12

### Key metrics

- National export rank: #4682 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: −6.64% in FY 2024-25
- Contribution to Sub-Ch. 9405: 0.86% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94053900

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 | 73.74 | 0.0020% | — | 2.96% | 38.47 | 0.0007% | — | 1.01% | +35.27 | #2964 |
| FY 2023-24 | 24.55 | 0.0007% | −66.71% | 0.98% | 50.34 | 0.0009% | +30.86% | 1.28% | −25.79 | #4481 |
| FY 2024-25 | 22.92 | 0.0006% | −6.64% | 0.86% | 37.30 | 0.0006% | −25.90% | 0.95% | −14.38 | #4682 |

## Key trade insights: HSN Code 94053900 export-import analysis

### Export snapshot for HSN Code 94053900

India exported ₹22.92 Crore worth of Christmas tree lighting sets in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 94053900 ranked #4682 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94053900 ranks #4682 out of 12657 HSN codes by total export value. Within Sub-Chapter 9405, it ranks #10 of 32. By trade surplus, it ranks #9323 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 94053900 exports

The strongest single-year export movement for HSN Code 94053900 was recorded in FY 2024-25, when exports declined by 6.64% over the prior year.

### India records a trade deficit of ₹14.38 Crore in HSN Code 94053900 goods

In FY 2024-25, India's imports of ₹37.30 Cr exceeded exports of ₹22.92 Cr, resulting in a trade deficit of ₹14.38 Crore — ranking #9323 of 12657 by surplus magnitude.

### HSN Code 94053900 contributes 0.86% of Sub-Chapter 9405 exports — ranked #10

Among the 32 HSN codes under Sub-Chapter 9405, HSN Code 94053900 ranks #10 by export value — accounting for 0.86% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.95% share (rank #12).

## 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 (this hsn code) | ₹23 Cr |