--- title: "HSN Code for Photovoltaic LED Luminaires | HSN 94054100 GST Rate" description: "Find HSN and GST Rates for 94054100 related to Photovoltaic LED Luminaires with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94054100/" --- # HSN Code 94054100: Photovoltaic LED 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 | | --- | --- | --- | --- | --- | | Other electric luminaires and lighting fittings : Photovoltaic, designed for use solely with light-emitting diode (LED) light sources | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94054100 ? It includes Plastic Parts: Kerosene Lantern Parts Including Gas Mantles ### Does packaging or labelling change the GST for Photovoltaic LED 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 much GST applies to Photovoltaic LED Luminaires? Under HSN 94054100, Photovoltaic LED Luminaires attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Photovoltaic LED Luminaires? 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 Photovoltaic LED Luminaires is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Photovoltaic LED Luminaires; Nil for exempt items if applicable). ### Any common misclassification issue with Photovoltaic LED Luminaires? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 94054100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹38 Cr (−3.71% YoY) — 0.0010% of India's total exports - Imports: ₹39 Cr (+9.89% YoY) — 0.0006% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7874 of 12657 HSN codes - Share of Sub-Chapter 9405: 1.43% of its exports; import side 0.98% - Rank within Sub-Chapter 9405: #9 of 32 by export value; import-side #11 ### Key metrics - National export rank: #3989 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +27.81% in FY 2023-24 - Contribution to Sub-Ch. 9405: 1.43% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94054100 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 | 30.78 | 0.0009% | — | 1.23% | 25.64 | 0.0004% | — | 0.67% | +5.14 | #4135 | | FY 2023-24 | 39.34 | 0.0011% | +27.81% | 1.57% | 35.29 | 0.0006% | +37.64% | 0.89% | +4.05 | #3856 | | FY 2024-25 | 37.88 | 0.0010% | −3.71% | 1.43% | 38.78 | 0.0006% | +9.89% | 0.98% | −0.90 | #3989 | ## Key trade insights: HSN Code 94054100 export-import analysis ### Export snapshot for HSN Code 94054100 India exported ₹37.88 Crore worth of Photovoltaic LED Luminaires in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 94054100 ranked #3989 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94054100 ranks #3989 out of 12657 HSN codes by total export value. Within Sub-Chapter 9405, it ranks #9 of 32. By trade surplus, it ranks #7874 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 94054100 exports The strongest single-year export movement for HSN Code 94054100 was recorded in FY 2023-24, when exports surged by 27.81% over the prior year. ### India records a trade deficit of ₹0.90 Crore in HSN Code 94054100 goods In FY 2024-25, India's imports of ₹38.78 Cr exceeded exports of ₹37.88 Cr, resulting in a trade deficit of ₹0.90 Crore — ranking #7874 of 12657 by surplus magnitude. ### HSN Code 94054100 contributes 1.43% of Sub-Chapter 9405 exports — ranked #9 Among the 32 HSN codes under Sub-Chapter 9405, HSN Code 94054100 ranks #9 by export value — accounting for 1.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.98% share (rank #11). ## 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 (this hsn code) | ₹38 Cr | | #10 | [HSN Code 94053900: Christmas tree lighting sets](https://busy.in/hsn/hsn-94053900/) | ₹23 Cr |