HSN Code 94053900: Christmas tree lighting sets

HSN Code 94053900 represents Christmas tree lighting sets under GST classification. This code helps businesses identify Christmas tree lighting sets correctly for billing, taxation, and trade. With HSN Code 94053900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Christmas tree lighting sets.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Description of Goods for HSN Code 94053900

HSN Code 94053900 relates to the following description.

Description of Goods

Lighting sets of a kind used for Christmas trees : Other (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof)

Chapter

94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building

Sub Chapter

9405 - 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

CGST

6%

SGST

6%

IGST

12%

CESS

0%

Description of Goods

Lighting sets of a kind used for Christmas trees : Other

Chapter

94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building

Sub Chapter

9405 - 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

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 94053900 not include?

Christmas tree lighting sets does not include products with the following descriptions.

HSN Code 94051010

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 - chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: hanging lamps, complete fittings

HSN Code 94051020

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 - chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: wall lamps

HSN Code 94051090

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 - chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: other

HSN Code 94051100

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

HSN Code 94051900

Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Other

HSN Code 94052010

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: table lamps, complete fittings

HSN Code 94052090

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

HSN Code 94052100

Electric table, desk, bedside or floor-standing luminaires : Designed for use solely with light-emitting diode (LED) light sources

HSN Code 94053000

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

HSN Code 94053100

Lighting sets of a kind used for Christmas trees: Designed for use solely with light-emitting diode (LED) light sources

HSN Code 94054010

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 - other electric lamps and lighting fittings: searchlights and sportlights

HSN Code 94054090

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 - other electric lamps and lighting fittings: other

HSN Code 94054100

Other electric luminaires and lighting fittings : Photovoltaic, designed for use solely with light-emitting diode (LED) light sources

HSN Code 94054200

Other electric luminaires and lighting fittings : Other, designed for use solely with light-emitting diode (LED) light sources

HSN Code 94055000

Non-electrical luminaires and lighting fittings (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof)

HSN Code 94055010

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- non-electrical lamps and lighting fittings: hurricane lanterns

HSN Code 94055020

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- non-electrical lamps and lighting fittings: miner' safety lamps

HSN Code 94055031

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- non-electrical lamps and lighting fittings: - oil pressure lamps: kerosene pressure lanterns

HSN Code 94055039

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- non-electrical lamps and lighting fittings: - oil pressure lamps: other

HSN Code 94055040

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- non-electrical lamps and lighting fittings: solar lanterns or lamps

HSN Code 94055051

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- non-electrical lamps and lighting fittings: - other oil lamps: metal

HSN Code 94055059

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- non-electrical lamps and lighting fittings: - other oil lamps: other

HSN Code 94056010

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- illuminated signs, illuminated name-plates and the like : of plastic

HSN Code 94056090

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- illuminated signs, illuminated name-plates and the like : of other materials

HSN Code 94056100

Illuminated signs, illuminated name-plates and the like: Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof

HSN Code 94056100

Illuminated signs, illuminated name-plates and the like: Designed for use solely with light-emitting diode (LED) light sources

HSN Code 94056900

Illuminated signs, illuminated name-plates and the like: Other (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof)

HSN Code 94059100

Parts : Of glass (Parts of kerosene pressure lanterns including gas mantles)

HSN Code 94059200

Parts : Of plastics (Parts of kerosene pressure lanterns including gas mantles)

India’s Trade Performance — HSN Code 94053900 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹23 Cr

−6.64% vs FY 2023-24

0.0006% of India’s total exports

India’s Imports

FY 2024-25

₹37 Cr

−25.90% vs FY 2023-24

0.0006% of India’s total imports

Trade Balance

FY 2024-25

−₹14 Cr

Trade Deficit

Surplus rank #9323 of 12657 HSN codes

% of Sub-Chapter 9405

FY 2024-25

0.86%

Share of Sub-Chapter 9405’s total exports in FY 2024-25

Import side: 0.95% of Sub-Chapter 9405’s imports

Rank Within Sub-Chapter 9405

FY 2024-25

#10 of 32

Position by export value among HSN codes in Sub-Chapter 9405

Import-side rank: #12 of 32

At a glance

#4682

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

−6.64%

Peak Growth Year

FY 2024-25 · strongest single-year move

0.86%

Contribution to Sub-Ch. 9405

Share of Sub-Chapter 9405 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 9405

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 9405

FY 2019-20

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 9405

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 9405

FY 2020-21

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 9405

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 9405

FY 2021-22

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 9405

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 9405

FY 2022-23 Exp. Rank #2964

Balance

+35.27

Exports

73.74 ₹ Cr

0.0020% share

— YoY

2.96% of Sub-Ch. 9405

Imports

38.47 ₹ Cr

0.0007% share

— YoY

1.01% of Sub-Ch. 9405

FY 2023-24 Exp. Rank #4481

Balance

−25.79

Exports

24.55 ₹ Cr

0.0007% share

−66.71% YoY

0.98% of Sub-Ch. 9405

Imports

50.34 ₹ Cr

0.0009% share

+30.86% YoY

1.28% of Sub-Ch. 9405

FY 2024-25 Exp. Rank #4682

Balance

−14.38

Exports

22.92 ₹ Cr

0.0006% share

−6.64% YoY

0.86% of Sub-Ch. 9405

Imports

37.30 ₹ Cr

0.0006% share

−25.90% YoY

0.95% of Sub-Ch. 9405

Sub-Chapter 9405 total

reference, FY 2024-25

Export

₹2,654.02 Cr

Import

₹3,937.39 Cr

Trade Balance

−1,283.37

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Code 94053900 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.