HSN Code 94054100: Photovoltaic LED Luminaires

HSN Code 94054100 represents Photovoltaic LED Luminaires under GST classification. This code helps businesses identify Photovoltaic LED Luminaires correctly for billing, taxation, and trade. With HSN Code 94054100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Photovoltaic LED Luminaires.

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Description of Goods for HSN Code 94054100

HSN Code 94054100 relates to the following description.

Description of Goods

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

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 94054100 not include?

Photovoltaic LED Luminaires does not include products with the following descriptions.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

India’s Trade Performance — HSN Code 94054100 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

₹38 Cr

−3.71% vs FY 2023-24

0.0010% of India’s total exports

India’s Imports

FY 2024-25

₹39 Cr

+9.89% vs FY 2023-24

0.0006% of India’s total imports

Trade Balance

FY 2024-25

−< ₹1 Crore

Trade Deficit

Surplus rank #7874 of 12657 HSN codes

% of Sub-Chapter 9405

FY 2024-25

1.43%

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

Import side: 0.98% of Sub-Chapter 9405’s imports

Rank Within Sub-Chapter 9405

FY 2024-25

#9 of 32

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

Import-side rank: #11 of 32

At a glance

#3989

National Export Rank

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

+27.81%

Peak Growth Year

FY 2023-24 · strongest single-year move

1.43%

Contribution to Sub-Ch. 9405

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

India Export-Import Trade Statistics for 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 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 #4135

Balance

+5.14

Exports

30.78 ₹ Cr

0.0009% share

YoY

1.23% of Sub-Ch. 9405

Imports

25.64 ₹ Cr

0.0004% share

YoY

0.67% of Sub-Ch. 9405

FY 2023-24 Exp. Rank #3856

Balance

+4.05

Exports

39.34 ₹ Cr

0.0011% share

+27.81% YoY

1.57% of Sub-Ch. 9405

Imports

35.29 ₹ Cr

0.0006% share

+37.64% YoY

0.89% of Sub-Ch. 9405

FY 2024-25 Exp. Rank #3989

Balance

−0.90

Exports

37.88 ₹ Cr

0.0010% share

−3.71% YoY

1.43% of Sub-Ch. 9405

Imports

38.78 ₹ Cr

0.0006% share

+9.89% YoY

0.98% 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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 94054100 and GST compliance.

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.

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.