---
title: "HSN Code for Hurricane Lanterns | HSN 94054090 GST Rate"
description: "Find HSN and GST Rates for 94054090 related to Hurricane Lanterns with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94054090/"
---

# HSN Code 94054090: Hurricane Lanterns

- [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 - other electric lamps and lighting fittings: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 94054090 ?

It includes Smoking Pipes/Pipe Bowls

### Does packaging or labelling change the GST for Hurricane Lanterns?

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 Hurricane Lanterns?

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

### How should mixed supplies be billed when Hurricane Lanterns is sold with other items?

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

### How much GST applies to Hurricane Lanterns?

Under HSN 94054090, Hurricane Lanterns attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Hurricane Lanterns?

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 Hurricane Lanterns?

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