LED Light HSN Code: Understanding HSN Classifications for LED Lighting
LED lights are now widely used in homes, shops, offices, factories and streets because they save electricity and last longer than old style bulbs and tube lights .
To charge GST correctly and keep records clear, businesses must use the correct LED light HSN code on invoices and apply the right GST rate on LED bulbs, lamps and fixtures.
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What Is the LED Light HSN Code?
Under GST, LED lights are usually classified in the chapter that covers lamps and lighting fittings.
This chapter includes ceiling lights, wall fittings, table lamps, street lights and many other types of lighting equipment.
LED lamps, LED bulbs and many complete LED fittings are grouped in the same family of HSN codes that earlier applied to electric lamps and lighting fittings.
Within this family, detailed lines separate simple LED bulbs, self contained LED lamps, LED tube lights and complete fixtures with built in LEDs.
In day to day practice, most traders pick one main LED light HSN code from this family for ordinary LED bulbs, battens and panels and then keep model and wattage details only in the product description.
LED Light 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
HSN Code for LED Lights and Related Products
LED bulbs used in homes and offices are treated as electric lamps that give light on their own when connected to power, so they sit in the core LED lamp group inside the lighting chapter.
LED tube lights, battens and panel lights are also classified in the same broad LED lighting family, though their detailed HSN lines can show differences in design or use.
LED street lights and industrial high bay fittings are handled as complete lighting fittings with fixed LEDs rather than simple bulbs, but they still fall under the same general lighting heading.
Small LED products like night lamps, emergency lights and portable lamps are normally classified as LED lamps or portable lamps in the same chapter, again using more detailed HSN codes only where needed.
Because of this structure, businesses can build a simple item master where they group household LED bulbs and battens under one LED lamp HSN code and keep heavy duty street lights and industrial lights under another related code from the same lighting chapter.
GST on LED Lights and HSN Code Classification
In the earlier GST structure, most LED lamps and fittings were taxed at 12% GST as part of the energy efficient lighting category.
With the move to a simpler three slab system from 22 September 2025, many items that were earlier in the 12% slab, including common LED lighting products , now fall in the 5% slab unless a special rule puts a particular item in a higher rate.
This means that regular LED bulbs, tube lights, battens and panel lights used in homes, shops and offices generally attract 5% GST under their LED lighting HSN codes, while any special products covered by a separate entry may still use a different rate.
For GST compliance, manufacturers and dealers configure LED lights in their accounting software with the correct lighting HSN code and the applicable GST rate, usually 5% for common LED lamps and fittings.
When they file GST returns , they report sales of LED bulbs and other LED lighting products HSN wise so that the tax department can see the turnover linked with the lower 5% slab and buyers can claim input tax credit properly wherever they are eligible.
Conclusion
The LED light HSN code system places LED bulbs, lamps and many complete LED fittings in the lighting chapter under a common family of codes that also covers other lamps and lighting fittings.
When businesses link each type of LED light to the correct HSN code and apply the right GST slab, now usually 5% for common LED lighting products, their invoices stay accurate and GST returns remain clear, which helps them avoid notices, interest and penalties for wrong classification or GST rate.
