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.
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Light HSN Code 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 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.
