Description of Goods
Parts : Of plastics
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%
5% for parts used to manufacture solar lanterns/lamps or other listed renewable-energy devices; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437.