Book A Demo



  • calculateSection 20

    Miscellaneous Manufactured Articles

  • calculateChapter 94

    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

  • calculateSub Chapter – 9405

    Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

New GST Rate for HSN Code 9405

GST Rate for Lighting Fittings under HSN Code 9405. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing

Chapter No
HSN Code
HSN Description
New GST Rate
Old GST Rate
Chapter No
94
HSN Code
9405
HSN Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
New GST Rate
5%
Old GST Rate
12%

Tariff HSN Codes under HSN Sub Chapter 9405

Following Tariff HSN code falls under HSN Sub Chapter 9405:

Tariff HSN
Description
Tariff HSN
94051010
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included - chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: hanging lamps, complete fittings
Tariff HSN
94051020
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included - chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: wall lamps
Tariff HSN
94051090
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included - chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: other
Tariff HSN
94051100
Description
Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Designed for use solely with light-emitting diode (LED) light sources
Tariff HSN
94051900
Description
Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Other
Tariff HSN
94052010
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included - electric table, desk, bedside or floor-standing lamps: table lamps, complete fittings
Tariff HSN
94052090
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included - electric table, desk, bedside or floor-standing lamps: other
Tariff HSN
94052100
Description
Electric table, desk, bedside or floor-standing luminaires : Designed for use solely with light-emitting diode (LED) light sources
Tariff HSN
94052900
Description
Electric table, desk, bedside or floor-standing luminaires : Other
Tariff HSN
94053000
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or includedlighting sets of a kind used for christmas trees
Tariff HSN
94053100
Description
Lighting sets of a kind used for Christmas trees: Designed for use solely with light-emitting diode (LED) light sources
Tariff HSN
94053900
Description
Lighting sets of a kind used for Christmas trees : Other (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof)
Tariff HSN
94053900
Description
Lighting sets of a kind used for Christmas trees : Other
Tariff HSN
94054010
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included - other electric lamps and lighting fittings: searchlights and sportlights
Tariff HSN
94054090
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included - other electric lamps and lighting fittings: other
Tariff HSN
94054100
Description
Other electric luminaires and lighting fittings : Photovoltaic, designed for use solely with light-emitting diode (LED) light sources
Tariff HSN
94054200
Description
Other electric luminaires and lighting fittings : Other, designed for use solely with light-emitting diode (LED) light sources
Tariff HSN
94054900
Description
Other electric luminaires and lighting fittings : Other
Tariff HSN
94055000
Description
Non-electrical luminaires and lighting fittings (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof)
Tariff HSN
94055000
Description
Non-electrical luminaires and lighting fittings: Others
Tariff HSN
94055010
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included- non-electrical lamps and lighting fittings: hurricane lanterns
Tariff HSN
94055020
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included- non-electrical lamps and lighting fittings: miner' safety lamps
Tariff HSN
94055031
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included- non-electrical lamps and lighting fittings: - oil pressure lamps: kerosene pressure lanterns
Tariff HSN
94055039
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included- non-electrical lamps and lighting fittings: - oil pressure lamps: other
Tariff HSN
94055040
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included- non-electrical lamps and lighting fittings: solar lanterns or lamps
Tariff HSN
94055051
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included- non-electrical lamps and lighting fittings: - other oil lamps: metal
Tariff HSN
94055059
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included- non-electrical lamps and lighting fittings: - other oil lamps: other
Tariff HSN
94056010
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included- illuminated signs, illuminated name-plates and the like : of plastic
Tariff HSN
94056090
Description
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included- illuminated signs, illuminated name-plates and the like : of other materials
Tariff HSN
94056100
Description
Illuminated signs, illuminated name-plates and the like: Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
Tariff HSN
94056100
Description
Illuminated signs, illuminated name-plates and the like: Designed for use solely with light-emitting diode (LED) light sources
Tariff HSN
94056900
Description
Illuminated signs, illuminated name-plates and the like: Other (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof)
Tariff HSN
94056900
Description
Illuminated signs, illuminated name-plates and the like: Other
Tariff HSN
94059100
Description
Parts : Of glass
Tariff HSN
94059100
Description
Parts : Of glass (Parts of kerosene pressure lanterns including gas mantles)
Tariff HSN
94059200
Description
Parts : Of plastics
Tariff HSN
94059200
Description
Parts : Of plastics (Parts of kerosene pressure lanterns including gas mantles)
Tariff HSN
94059900
Description
Kerosene pressure lantern
Tariff HSN
94059900
Description
Parts : Other
Tariff HSN
94059900
Description
Parts : Other (Parts of kerosene pressure lanterns including gas mantles)

Case Laws Related to Sub Chapter 9405

Order Number
Description
Description
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
Order Number
TN/15/AAR/2020
Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
01/AAAR/2023
Description
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
Order Number
TN/21/AAR/2020
Description
M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
Description
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Description
Shivani Scientific Industries Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Description
Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Description
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
Description
Ujjwal Pune Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
KAR ADRG 07/2020
Description
M/S. Karnataka State Electronics Development Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
TN/17/ARA/2021
Description
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Bitcomm Technologies (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.