---
title: "Light HSN Code 9405 | LED, Tube & Chandelier Light HSN Guide 2026"
description: "HSN 9405 covers LED fittings and light fixtures for commercial use. Use the correct HSN code on invoices to claim ITC. BUSY handles GST compliance for 2026 fili"
canonical: "https://busy.in/hsn/light-hsn-code/"
author: "Jagdish Prasad"
published: "2025-11-28T09:00:00.000Z"
category: "HSN"
---

# 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.

## Light HSN Code HSN Code Classification and GST Rates

Here are some commonly used HSN codes and GST rates for this category

### Light HSN Code: Section Classification

| **Section No** | **Section Title** | **Section Description** |
| --- | --- | --- |
| [**16**](https://busy.in/hsn/section-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**](https://busy.in/hsn/section-20/) | Guide to HSN Section 20 | MISCELLANEOUS MANUFACTURED ARTICLES |

### Light HSN Code: Relevant Chapter Classifications

| **Chapter No** | **Chapter Title** | **Chapter Description** |
| --- | --- | --- |
| [**85**](https://busy.in/hsn/chapter-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**](https://busy.in/hsn/chapter-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 Codes for Lights and Related Products

| **HSN Code** | **HSN Code Title** | **GST Rate** |
| --- | --- | --- |
| [**8539**](https://busy.in/hsn/sub-chapter-8539/) | Electric lamps & units | **18%** |
| [**9405**](https://busy.in/hsn/sub-chapter-9405/) | Lighting Fittings | **5%** |

### 8-Digit HSN Codes for Light Products

| **HSN Code** | **HSN Code Title** | **GST Rate** |
| --- | --- | --- |
| [**85391000**](https://busy.in/hsn/hsn-85391000/) | Sealed Beam Lamp Units | **18%** |
| [**85392110**](https://busy.in/hsn/hsn-85392110/) | Miniature Halogen Lamp | **18%** |
| [**85392120**](https://busy.in/hsn/hsn-85392120/) | Auto Halogen Lamp (Other) | **18%** |
| [**85392190**](https://busy.in/hsn/hsn-85392190/) | Other Tungsten Halogen Lamps (NES) | **18%** |
| [**85392200**](https://busy.in/hsn/hsn-85392200/) | Filament Lamps (≤200W, >100V) | **18%** |
| [**85392910**](https://busy.in/hsn/hsn-85392910/) | Low-Cost Bulb (<= ₹20) | **18%** |
| [**85392920**](https://busy.in/hsn/hsn-85392920/) | Torch Bulbs | **18%** |
| [**85392930**](https://busy.in/hsn/hsn-85392930/) | Miniature Bulbs | **18%** |
| [**85392940**](https://busy.in/hsn/hsn-85392940/) | Electrical Filament Lamps | **18%** |
| [**85392990**](https://busy.in/hsn/hsn-85392990/) | Other Filament Lamps Excluding UV & Infra-Red Lamps | **18%** |
| [**85393110**](https://busy.in/hsn/hsn-85393110/) | CFL lamps | **18%** |
| [**85393190**](https://busy.in/hsn/hsn-85393190/) | Other fluorescent lamps | **18%** |
| [**85393210**](https://busy.in/hsn/hsn-85393210/) | Mercury vapour lamps | **18%** |
| [**85393220**](https://busy.in/hsn/hsn-85393220/) | Sodium vapour lamps | **18%** |
| [**85393230**](https://busy.in/hsn/hsn-85393230/) | Metal Halide Lamp | **18%** |
| [**85393910**](https://busy.in/hsn/hsn-85393910/) | Electric Discharge Lamps | **18%** |
| [**85393990**](https://busy.in/hsn/hsn-85393990/) | Discharge lamps: Other | **18%** |
| [**85394100**](https://busy.in/hsn/hsn-85394100/) | Arc-lamps | **18%** |
| [**85394900**](https://busy.in/hsn/hsn-85394900/) | UV/Infra-red lamps | **18%** |
| [**85395000**](https://busy.in/hsn/hsn-85395000/) | Diodes, Transistors, and Similar Semiconductor Devices | **18%** |
| [**85395100**](https://busy.in/hsn/hsn-85395100/) | LED Light Sources and Modules | **18%** |
| [**85395200**](https://busy.in/hsn/hsn-85395200/) | LED Light Sources and LED Lamps | **18%** |
| [**85399010**](https://busy.in/hsn/hsn-85399010/) | Parts \| Parts Of Fluorescent Tube Lamps | **18%** |
| [**85399020**](https://busy.in/hsn/hsn-85399020/) | Parts \| Parts Of Arc-Lamps | **18%** |
| [**85399090**](https://busy.in/hsn/hsn-85399090/) | Other Electric Lamps & Lighting Equipment | **18%** |
| [**94051010**](https://busy.in/hsn/hsn-94051010/) | Wall Lamps (Electric) | **18%** |
| [**94051020**](https://busy.in/hsn/hsn-94051020/) | Other Electric Ceiling/Wall Lighting Fittings | **18%** |
| [**94051090**](https://busy.in/hsn/hsn-94051090/) | Table Lamps (Electric) | **18%** |
| [**94051100**](https://busy.in/hsn/hsn-94051100/) | Chandeliers (LED use only) | **18%** |
| [**94051900**](https://busy.in/hsn/hsn-94051900/) | Chandeliers (Other) | **18%** |
| [**94052010**](https://busy.in/hsn/hsn-94052010/) | Other Electric Table/Desk/Bedside/Floor Lamps | **18%** |
| [**94052090**](https://busy.in/hsn/hsn-94052090/) | Christmas Tree Lighting Sets | **18%** |
| [**94052100**](https://busy.in/hsn/hsn-94052100/) | Electric LED table, desk, bedside, or floor-standing luminaires | **18%** |
| [**94052900**](https://busy.in/hsn/hsn-94052900/) | Electric luminaires, other | **18%** |
| [**94053000**](https://busy.in/hsn/hsn-94053000/) | Searchlights/Spotlights (Electric) | **18%** |
| [**94053100**](https://busy.in/hsn/hsn-94053100/) | LED Christmas Lights | **18%** |
| [**94053900**](https://busy.in/hsn/hsn-94053900/) | Christmas tree lighting sets | **12%** |
| [**94054010**](https://busy.in/hsn/hsn-94054010/) | Other Electric Lamps/Lighting Fittings | **18%** |
| [**94054090**](https://busy.in/hsn/hsn-94054090/) | Hurricane Lanterns | **18%** |
| [**94054100**](https://busy.in/hsn/hsn-94054100/) | Photovoltaic LED Luminaires | **18%** |
| [**94054200**](https://busy.in/hsn/hsn-94054200/) | LED Luminaires | **18%** |
| [**94054900**](https://busy.in/hsn/hsn-94054900/) | Other Electric Luminaires And Fittings | **18%** |
| [**94055000**](https://busy.in/hsn/hsn-94055000/) | Non-electrical luminaires | **12%** |
| [**94055010**](https://busy.in/hsn/hsn-94055010/) | Miner' Safety Lamps | **18%** |
| [**94055020**](https://busy.in/hsn/hsn-94055020/) | Kerosene Pressure Lanterns | **18%** |
| [**94055031**](https://busy.in/hsn/hsn-94055031/) | Other Oil Pressure Lamps | **18%** |
| [**94055039**](https://busy.in/hsn/hsn-94055039/) | Solar Lanterns/Lamps | **18%** |
| [**94055040**](https://busy.in/hsn/hsn-94055040/) | Metal Oil Lamps (Other) | **18%** |
| [**94055051**](https://busy.in/hsn/hsn-94055051/) | Other Oil Lamps (Other) | **18%** |
| [**94055059**](https://busy.in/hsn/hsn-94055059/) | Plastic Illuminated Signs/Name-Plates | **18%** |
| [**94056010**](https://busy.in/hsn/hsn-94056010/) | Other Material Illuminated Signs/Name-Plates | **18%** |
| [**94056090**](https://busy.in/hsn/hsn-94056090/) | Greenhouses (Ready-to-Assemble) | **18%** |
| [**94056100**](https://busy.in/hsn/hsn-94056100/) | LED Illuminated Sign | **12%** |
| [**94056900**](https://busy.in/hsn/hsn-94056900/) | Illuminated signs, name-plates: Other | **12%** |
| [**94059100**](https://busy.in/hsn/hsn-94059100/) | Glass Parts, Including Parts for Kerosene Pressure Lanterns | **18%** |
| [**94059200**](https://busy.in/hsn/hsn-94059200/) | Plastic Parts: Kerosene Lantern Parts Including Gas Mantles | **18%** |
| [**94059900**](https://busy.in/hsn/hsn-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.

## About the author

**Jagdish Prasad**

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

### 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.

### 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.

### 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.

### 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.

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