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.
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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.
LED Bulb HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 16 | Guide to HSN Section 16 | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| 20 | Guide to HSN Section 20 | MISCELLANEOUS MANUFACTURED ARTICLES |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 85 | Electrical Machinery Equipment | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
| 94 | Furniture & Mattresses, with Lamps & Fittings | 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 |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85391000 | Sealed Beam Lamp Units | 18% |
| 85392110 | Miniature Halogen Lamp | 18% |
| 85392120 | Auto Halogen Lamp (Other) | 18% |
| 85392190 | Other Tungsten Halogen Lamps (NES) | 18% |
| 85392200 | Filament Lamps (≤200W, >100V) | 18% |
| 85392910 | Low-Cost Bulb (<= ₹20) | 18% |
| 85392920 | Torch Bulbs | 18% |
| 85392930 | Miniature Bulbs | 18% |
| 85392940 | Electrical Filament Lamps | 18% |
| 85392990 | Other Filament Lamps Excluding UV & Infra-Red Lamps | 18% |
| 85393110 | CFL lamps | 18% |
| 85393190 | Other fluorescent lamps | 18% |
| 85393210 | Mercury vapour lamps | 18% |
| 85393220 | Sodium vapour lamps | 18% |
| 85393230 | Metal Halide Lamp | 18% |
| 85393910 | Electric Discharge Lamps | 18% |
| 85393990 | Discharge lamps: Other | 18% |
| 85394100 | Arc-lamps | 18% |
| 85394900 | UV/Infra-red lamps | 18% |
| 85395000 | Diodes, Transistors, and Similar Semiconductor Devices | 18% |
| 85395100 | LED Light Sources and Modules | 18% |
| 85395200 | LED Light Sources and LED Lamps | 18% |
| 85399010 | Parts | Parts Of Fluorescent Tube Lamps | 18% |
| 85399020 | Parts | Parts Of Arc-Lamps | 18% |
| 85399090 | Other Electric Lamps & Lighting Equipment | 18% |
| 94051010 | Wall Lamps (Electric) | 18% |
| 94051020 | Other Electric Ceiling/Wall Lighting Fittings | 18% |
| 94051090 | Table Lamps (Electric) | 18% |
| 94051100 | Chandeliers (LED use only) | 18% |
| 94051900 | Chandeliers (Other) | 18% |
| 94052010 | Other Electric Table/Desk/Bedside/Floor Lamps | 18% |
| 94052090 | Christmas Tree Lighting Sets | 18% |
| 94052100 | Electric LED table, desk, bedside, or floor-standing luminaires | 18% |
| 94052900 | Electric luminaires, other | 18% |
| 94053000 | Searchlights/Spotlights (Electric) | 18% |
| 94053100 | LED Christmas Lights | 18% |
| 94053900 | Christmas tree lighting sets | 12% |
| 94054010 | Other Electric Lamps/Lighting Fittings | 18% |
| 94054090 | Hurricane Lanterns | 18% |
| 94054100 | Photovoltaic LED Luminaires | 18% |
| 94054200 | LED Luminaires | 18% |
| 94054900 | Other Electric Luminaires And Fittings | 18% |
| 94055000 | Non-electrical luminaires | 12% |
| 94055010 | Miner' Safety Lamps | 18% |
| 94055020 | Kerosene Pressure Lanterns | 18% |
| 94055031 | Other Oil Pressure Lamps | 18% |
| 94055039 | Solar Lanterns/Lamps | 18% |
| 94055040 | Metal Oil Lamps (Other) | 18% |
| 94055051 | Other Oil Lamps (Other) | 18% |
| 94055059 | Plastic Illuminated Signs/Name-Plates | 18% |
| 94056010 | Other Material Illuminated Signs/Name-Plates | 18% |
| 94056090 | Greenhouses (Ready-to-Assemble) | 18% |
| 94056100 | LED Illuminated Sign | 12% |
| 94056900 | Illuminated signs, name-plates: Other | 12% |
| 94059100 | Glass Parts, Including Parts for Kerosene Pressure Lanterns | 18% |
| 94059200 | Plastic Parts: Kerosene Lantern Parts Including Gas Mantles | 18% |
| 94059900 | Parts of kerosene pressure lanterns including gas | 5% |
* GST rates may vary based on the latest GST notifications
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.
