Light HSN Code: GST Classification for LED, Ceiling and Decorative Lights
Lighting products such as LED lamps, ceiling fittings and decorative lights are used in homes, offices, shops and outdoor areas. Under GST, they are classified through specific HSN codes under the lighting and electrical equipment chapter. Choosing the correct light HSN code helps you apply the right GST rate and keep stock masters clean.
Here is an example table of HSN codes and GST rates for typical lighting products. These entries are indicative and must be verified with current GST rules.
| HSN Code | Product Name | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|---|
| 940540 | LED ceiling light | Fixed lighting fitting with built in LED source | Ceiling and panel lights | 18% |
| 853951 | LED bulb | Retrofit LED lamp for general lighting | Standard base LED bulb | 18% |
| 940541 | Decorative lighting | Decorative and accent lighting fittings | Chandeliers and strip fittings | 18% |
| 940549 | Outdoor light | Street and garden lighting fittings | Poles and wall mounted types | 18% |
HSN code for LED lamps and bulbs
LED bulbs that fit into standard holders are usually classified under the heading for LED lamps. The same code can be used for various wattages and colour temperatures. It is important to mention wattage, base type and brand in your item description, even if the HSN code remains common.
HSN code for ceiling and panel lights
Ceiling and panel lights are supplied as fittings with integrated LED modules. These products typically use the heading for electric lamps and lighting fittings. Recording them separately from bulbs helps you track sales of fixtures versus lamps and simplifies warranty handling.
HSN code for decorative and outdoor lighting
Decorative and outdoor lights are also treated as lighting fittings but may use slightly different sub headings. Even if the GST rate is the same, correct classification matters for import duty, tender description and technical records.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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Do LED bulbs and LED panel lights share the same HSN code?
Often they fall under related headings but not always the exact same sub code. You should check the detailed wording in the tariff.
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Does use in commercial buildings change the HSN code for lights?
No. The place of use does not affect HSN classification. Only the product nature matters.
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How should I classify LED strip lights?
Depending on design, LED strip lights can be treated as lighting fittings or as parts. Product catalogue and rulings should be checked before finalising.
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Are spare drivers and LED modules classified with the light fitting?
Spare parts may use separate HSN codes for electronic components. They should be classified based on their own characteristics.