--- title: "HSN Code for Non-electrical luminaires | HSN 94055000 GST Rate" description: "Find HSN and GST Rates for 94055000 related to Non-electrical luminaires with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94055000/" --- # HSN Code 94055000: Non-electrical 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 | | --- | --- | --- | --- | --- | | Non-electrical luminaires and lighting fittings (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof) | 6% | 6% | 12% | 0% | | Non-electrical luminaires and lighting fittings: Others | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94055000 ? It includes Prefabricated silos for ensilage ### Can we claim ITC on inputs used to trade Non-electrical luminaires? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Non-electrical 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. ### How much GST applies to Non-electrical luminaires? Under HSN 94055000, Non-electrical luminaires attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Non-electrical 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 should mixed supplies be billed when Non-electrical luminaires is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-electrical luminaires; Nil for exempt items if applicable). ## India's trade performance: HSN Code 94055000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹250 Cr (+4.32% YoY) — 0.0068% of India's total exports - Imports: ₹126 Cr (−18.41% YoY) — 0.0021% of India's total imports - Trade balance: ₹125 Cr (Surplus); surplus rank #1450 of 12657 HSN codes - Share of Sub-Chapter 9405: 9.43% of its exports; import side 3.19% - Rank within Sub-Chapter 9405: #6 of 32 by export value; import-side #6 ### Key metrics - National export rank: #1616 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +4.32% in FY 2024-25 - Contribution to Sub-Ch. 9405: 9.43% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94055000 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 | 313.74 | 0.0087% | — | 12.58% | 156.75 | 0.0027% | — | 4.12% | +156.99 | #1290 | | FY 2023-24 | 239.98 | 0.0066% | −23.51% | 9.58% | 153.97 | 0.0027% | −1.77% | 3.90% | +86.01 | #1597 | | FY 2024-25 | 250.34 | 0.0068% | +4.32% | 9.43% | 125.62 | 0.0021% | −18.41% | 3.19% | +124.72 | #1616 | ## Key trade insights: HSN Code 94055000 export-import analysis ### Export snapshot for HSN Code 94055000 India exported ₹250.34 Crore worth of Non-electrical luminaires in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 94055000 ranked #1616 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94055000 ranks #1616 out of 12657 HSN codes by total export value. Within Sub-Chapter 9405, it ranks #6 of 32. By trade surplus, it ranks #1450 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 94055000 exports The strongest single-year export movement for HSN Code 94055000 was recorded in FY 2024-25, when exports surged by 4.32% over the prior year. ### India maintains a trade surplus of ₹124.72 Crore in HSN Code 94055000 goods In FY 2024-25, India's exports of ₹250.34 Cr exceeded imports of ₹125.62 Cr, resulting in a trade surplus of ₹124.72 Crore — ranking #1450 of 12657 by surplus magnitude. ### HSN Code 94055000 contributes 9.43% of Sub-Chapter 9405 exports — ranked #6 Among the 32 HSN codes under Sub-Chapter 9405, HSN Code 94055000 ranks #6 by export value — accounting for 9.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.19% share (rank #6). ## 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 (this hsn code) | ₹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 |