LED Bulb HSN Code and GST Classification
LED bulbs are now used in almost every home, shop, office and factory in place of old tube lights and filament bulbs. They save power and give better light for a longer time.
To use the LED bulb HSN code correctly and apply the right GST rate, traders, electricians and businesses need to know how LED bulbs are classified under HSN and how GST usually applies after the changes from 22 September 2025.
HSN Code for LED Bulbs and Applicable GST Rates
Under GST, LED bulbs and many other LED based lamps are classified in the chapter that covers electrical machinery and equipment. The main HSN family for LED lamps covers electric lamps and lighting units that use light emitting diodes as the source of light.
In normal trade practice, standard LED bulbs for home and office use are mapped to this LED lamp family, while complete fittings such as LED panels and street lights are placed in the family that covers lighting fittings. The HSN code stays the same for a wide range of wattages and shapes as long as they are sold as LED lamps or fittings.
Key LED Bulb and Lighting HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 8539 | LED lamps and bulbs | Standard LED bulbs for domestic and commercial use | 18% |
| 8539 | LED tube and batten lights | LED tube lights, battens and similar lamps | 18% |
| 9405 | LED lighting fittings | LED panels, downlights, street lights and flood lights | 18% |
How to Classify LED Bulbs for GST Filing?
For GST filing, the first step is to see whether the product is a simple LED bulb or tube, or a complete lighting fitting. Loose LED bulbs and tubes that are fitted into holders are generally classified in the LED lamp family, while complete fittings with fixed LED modules and housings are often kept in the lighting fittings family.
LED strips that are used mainly as lighting can be treated in line with the LED lamp family where they meet the technical description of electric lamps. If the product is sold as a decorative strip with many possible uses, the business should match the detailed description in the tariff before deciding the HSN code. The GST rate may vary depending on specific notifications and conditions, especially for products that are part of special energy saving schemes.
In the accounting software, each LED bulb item is given a clear description, the chosen HSN code and the 18% GST rate. When an invoice is made, the system prints the HSN code, value and tax, so that both seller and buyer can see the classification used for LED bulbs.
LED Lighting Products HSN Code Overview
LED lighting products cover many items such as bulbs, tubes, panels, street lights, flood lights and industrial high bay lights. Even though these products look very different, many of them sit in one of two main HSN families. One family is for LED lamps such as bulbs and tubes. The other family is for lighting fittings such as panels and street lights.
For day to day billing, a dealer can keep all LED bulbs and tubes under the lamp family and all complete fittings under the fittings family. Each item code in the software records the correct HSN code and the 18% GST rate. At the time of GST filing, the system can produce a report that shows total taxable value and tax under each HSN family for LED products.
If a future notification gives a special rate for a particular class of LED products, such as a concession for certain public projects, the rate for those items can be updated from the effective date. Older invoices will still show the original rate, while new invoices will show the changed GST rate against the same HSN code.
Conclusion
LED bulb HSN codes group LED lamps and fittings into clear families in the electrical machinery and lighting chapters. After the move to the three slab GST structure from 22 September 2025, most LED bulbs and other LED lighting products normally attract 18% GST.
By mapping LED bulbs, tubes and fittings to the correct HSN families and using the right GST rate in every invoice and GST return, traders and businesses can keep billing simple, support smooth input tax credit for buyers and reduce the risk of questions about the GST treatment of LED lighting products.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for LED bulbs?
Standard LED bulbs are generally classified in the electric lamp family that covers LED lamps. This family is used for many shapes and wattages of LED bulbs sold for homes, shops and offices.
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What GST rate applies to LED bulbs?
Most LED bulbs are standard rated at 18% after the shift to the new three slab structure from 22 September 2025, unless a special notification gives a different rate for a very specific LED product.
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Are LED strips and LED bulbs under the same HSN code?
LED strips that are mainly used as lighting can be classified in line with the LED lamp family, while special decorative strips may need a closer match with the detailed tariff notes. The GST rate may vary where special rules apply.
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How to file LED bulb HSN code in GST returns?
In GST returns, outward supplies of LED bulbs are reported under the LED lamp HSN family. The accounting software can generate an HSN wise summary that shows total value and tax for LED bulbs under that code.
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Is GST different for commercial LED lighting products?
For most products, the GST rate depends on the type of LED item and its HSN code rather than on whether it is used in a home or a commercial building. Many commercial LED fittings also fall in the standard 18% slab.