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.
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.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 8539 | LED lamps and bulbs | General LED bulbs and retrofit LED lamps for homes and offices | 5% |
| 85395000 | LED lamps | Self contained LED lamps and bulbs for general lighting | 5% |
| 9405 | LED lighting fittings | LED tube lights, battens, panel lights and similar LED fittings | 5% |
| 94054090 | Other electric lamps and lighting fittings | LED street lights, flood lights and industrial high bay LED fittings | 5% or 18% |
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.
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 lights in India?
In India, LED lights are normally classified in the tariff chapter for lamps and lighting fittings. Within this chapter, LED bulbs and many complete LED lamps sit in a common LED lighting family of HSN codes that is used on invoices and in GST returns.
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What is the GST rate for LED lights under HSN code?
Earlier, many LED lights were taxed at 12% GST, but under the newer three slab structure most regular LED bulbs, battens and panels that were in the 12% slab have moved to the 5% slab, unless they are covered by a special entry that sets a different rate.
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Are LED bulbs and LED lights classified under the same HSN code?
LED bulbs and other simple LED lamps usually share the same core LED lamp HSN group, while larger fittings like street lights and industrial bay lights sit in nearby lines of the same lighting chapter. So they are classified in the same general HSN family even if detailed codes differ.
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How do manufacturers use the LED light HSN code for GST filing?
Manufacturers assign the correct LED lighting HSN code to each bulb, tube, panel and fitting in their item master and print it on every invoice. They then show sales HSN wise in GST returns so that tax on LED lighting products is correctly declared and matched with input tax credit claimed by buyers.
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How does the LED light HSN code impact GST on lighting products?
The LED light HSN code decides which GST rate applies to a lighting product and how it is grouped in HSN wise summaries. Using the right code ensures that energy efficient LED lamps get the correct 5% rate where allowed and that both sellers and buyers handle GST compliance smoothly.