--- title: "HSN Code for LED Luminaires | HSN 94054200 GST Rate" description: "Find HSN and GST Rates for 94054200 related to LED Luminaires with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94054200/" --- # HSN Code 94054200: 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 : Other, designed for use solely with light-emitting diode (LED) light sources | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94054200 ? It includes Prefabricated Buildings | Green Houses ### Can we claim ITC on inputs used to trade 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 LED Luminaires is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for LED Luminaires; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for LED Luminaires? 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. ### Does packaging or labelling change the GST for 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. ### Any common misclassification issue with 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. ### How much GST applies to LED Luminaires? Under HSN 94054200, LED Luminaires attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 94054200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹291 Cr (+18.46% YoY) — 0.0079% of India's total exports - Imports: ₹371 Cr (+9.68% YoY) — 0.0061% of India's total imports - Trade balance: −₹80 Cr (Deficit); surplus rank #10618 of 12657 HSN codes - Share of Sub-Chapter 9405: 10.98% of its exports; import side 9.43% - Rank within Sub-Chapter 9405: #5 of 32 by export value; import-side #3 ### Key metrics - National export rank: #1476 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +18.46% in FY 2024-25 - Contribution to Sub-Ch. 9405: 10.98% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94054200 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 | 231.44 | 0.0064% | — | 9.28% | 351.29 | 0.0061% | — | 9.23% | −119.85 | #1584 | | FY 2023-24 | 246.05 | 0.0068% | +6.31% | 9.82% | 338.35 | 0.0060% | −3.68% | 8.58% | −92.30 | #1572 | | FY 2024-25 | 291.48 | 0.0079% | +18.46% | 10.98% | 371.10 | 0.0061% | +9.68% | 9.43% | −79.62 | #1476 | ## Key trade insights: HSN Code 94054200 export-import analysis ### Export snapshot for HSN Code 94054200 India exported ₹291.48 Crore worth of LED Luminaires in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 94054200 ranked #1476 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94054200 ranks #1476 out of 12657 HSN codes by total export value. Within Sub-Chapter 9405, it ranks #5 of 32. By trade surplus, it ranks #10618 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 94054200 exports The strongest single-year export movement for HSN Code 94054200 was recorded in FY 2024-25, when exports surged by 18.46% over the prior year. ### India records a trade deficit of ₹79.62 Crore in HSN Code 94054200 goods In FY 2024-25, India's imports of ₹371.10 Cr exceeded exports of ₹291.48 Cr, resulting in a trade deficit of ₹79.62 Crore — ranking #10618 of 12657 by surplus magnitude. ### HSN Code 94054200 contributes 10.98% of Sub-Chapter 9405 exports — ranked #5 Among the 32 HSN codes under Sub-Chapter 9405, HSN Code 94054200 ranks #5 by export value — accounting for 10.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.43% share (rank #3). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-94053900/) | ₹23 Cr |