What products are classified under HSN 9405
It includes Lighting Fittings
- Section 20 – Miscellaneous Manufactured Articles
- Chapter 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
- Sub 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
- Tariff HSN Codes under Sub Chapter 9405
- FAQs for Sub Chapter 9405
- Case Laws under Sub Chapter 9405
- Important Disclaimer
9405 HSN Code: Lighting Fittings
HSN Sub Chapter 9405 represents Lighting Fittings under GST classification. This code helps businesses identify Lighting Fittings correctly for billing, taxation, and trade. With HSN Sub Chapter 9405, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lighting Fittings.
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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 |
|---|---|---|---|---|
| 94 | 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 | 5% | 12% |
Chapter: 94
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 Lighting Fittings:
| Tariff 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 - 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 | |
| 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 | |
| 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 | |
| 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 | |
| Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Other | |
| 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 | |
| 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 | |
| Electric table, desk, bedside or floor-standing luminaires : Designed for use solely with light-emitting diode (LED) light sources | |
| Electric table, desk, bedside or floor-standing luminaires : Other | |
| 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 | |
| Lighting sets of a kind used for Christmas trees: Designed for use solely with light-emitting diode (LED) light sources | |
| Lighting sets of a kind used for Christmas trees : Other (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof) | |
| Lighting sets of a kind used for Christmas trees : Other | |
| 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 | |
| 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 | |
| Other electric luminaires and lighting fittings : Photovoltaic, designed for use solely with light-emitting diode (LED) light sources | |
| Other electric luminaires and lighting fittings : Other, designed for use solely with light-emitting diode (LED) light sources | |
| Other electric luminaires and lighting fittings : Other | |
| Non-electrical luminaires and lighting fittings (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof) | |
| Non-electrical luminaires and lighting fittings: Others | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| Illuminated signs, illuminated name-plates and the like: Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | |
| Illuminated signs, illuminated name-plates and the like: Designed for use solely with light-emitting diode (LED) light sources | |
| Illuminated signs, illuminated name-plates and the like: Other (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof) | |
| Illuminated signs, illuminated name-plates and the like: Other | |
| Parts : Of glass | |
| Parts : Of glass (Parts of kerosene pressure lanterns including gas mantles) | |
| Parts : Of plastics | |
| Parts : Of plastics (Parts of kerosene pressure lanterns including gas mantles) | |
| Kerosene pressure lantern | |
| Parts : Other | |
| Parts : Other (Parts of kerosene pressure lanterns including gas mantles) |
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
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
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
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
Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Other
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
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
Electric table, desk, bedside or floor-standing luminaires : Designed for use solely with light-emitting diode (LED) light sources
Electric table, desk, bedside or floor-standing luminaires : Other
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
Lighting sets of a kind used for Christmas trees: Designed for use solely with light-emitting diode (LED) light sources
Lighting sets of a kind used for Christmas trees : Other (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof)
Lighting sets of a kind used for Christmas trees : Other
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
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
Other electric luminaires and lighting fittings : Photovoltaic, designed for use solely with light-emitting diode (LED) light sources
Other electric luminaires and lighting fittings : Other, designed for use solely with light-emitting diode (LED) light sources
Other electric luminaires and lighting fittings : Other
Non-electrical luminaires and lighting fittings (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof)
Non-electrical luminaires and lighting fittings: Others
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
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
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
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
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
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
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
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
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
Illuminated signs, illuminated name-plates and the like: Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
Illuminated signs, illuminated name-plates and the like: Designed for use solely with light-emitting diode (LED) light sources
Illuminated signs, illuminated name-plates and the like: Other (Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof)
Illuminated signs, illuminated name-plates and the like: Other
Parts : Of glass
Parts : Of glass (Parts of kerosene pressure lanterns including gas mantles)
Parts : Of plastics
Parts : Of plastics (Parts of kerosene pressure lanterns including gas mantles)
Kerosene pressure lantern
Parts : Other
Parts : Other (Parts of kerosene pressure lanterns including gas mantles)
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Case Laws Related to Sub Chapter 9405
| Order Number | Description |
|---|---|
| M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab) | |
| M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Shivani Scientific Industries Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan) | |
| Ujjwal Pune Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Karnataka State Electronics Development Corporation Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Bitcomm Technologies (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) |
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Shivani Scientific Industries Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
Ujjwal Pune Limited (AAR (Authority For Advance Ruling), Maharashtra)
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
M/S. Karnataka State Electronics Development Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Bitcomm Technologies (AAR (Authority For Advance Ruling), Uttar Pradesh)
Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
FAQs for Sub Chapter 9405
How do I bill a kit or combo that includes Lighting Fittings?
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
What are the e‑way bill and e‑invoice points while moving Lighting Fittings?
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
Can reverse charge ever apply to transactions involving Lighting Fittings?
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Lighting Fittings are forward charge. Check the current notifications for any special cases before deciding.
Any special steps when selling Lighting Fittings through an e‑commerce platform?
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
Does MRP, weight or pack size change GST treatment for Lighting Fittings?
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
How should I document Lighting Fittings sent for job work?
Use a delivery challan for sending Lighting Fittings to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
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Sub Chapters:
HSN Codes:
HSN Code 94011000
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HSN Code 94012000
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HSN Code 94013000
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HSN Code 94013100
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HSN Code 94013900
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HSN Code 94014000
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HSN Code 94014100
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HSN Code 94014900
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HSN Code 94015000
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HSN Code 94015100
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HSN Code 94015200
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HSN Code 94015300
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HSN Code 94015900
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HSN Code 94016100
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HSN Code 94016900
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HSN Code 94017100
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HSN Code 94017900
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HSN Code 94018000
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HSN Code 94019000
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HSN Code 94019100
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HSN Code 94019900
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HSN Code 94021010
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HSN Code 94021090
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HSN Code 94029010
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HSN Code 94029020
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HSN Code 94029090
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HSN Code 94031010
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HSN Code 94031090
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HSN Code 94032010
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HSN Code 94032090
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HSN Code 94033010
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HSN Code 94033090
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HSN Code 94034000
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HSN Code 94035010
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HSN Code 94035090
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HSN Code 94036000
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HSN Code 94037000
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HSN Code 94038010
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HSN Code 94038090
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HSN Code 94038100
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HSN Code 94038200
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HSN Code 94038300
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HSN Code 94038900
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HSN Code 94039000
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HSN Code 94039100
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HSN Code 94039900
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HSN Code 94041000
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HSN Code 94042110
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HSN Code 94042190
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HSN Code 94042910
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HSN Code 94042920
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HSN Code 94042990
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HSN Code 94043010
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HSN Code 94043090
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HSN Code 94044010
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HSN Code 94044020
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HSN Code 94044030
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HSN Code 94044040
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HSN Code 94049000
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HSN Code 94049011
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HSN Code 94049019
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HSN Code 94049091
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HSN Code 94049099
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HSN Code 94051010
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HSN Code 94051020
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HSN Code 94051090
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HSN Code 94051100
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HSN Code 94051900
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HSN Code 94052010
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HSN Code 94052090
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HSN Code 94052100
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HSN Code 94052900
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HSN Code 94053000
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HSN Code 94053100
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HSN Code 94053900
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HSN Code 94054010
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HSN Code 94054090
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HSN Code 94054100
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HSN Code 94054200
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HSN Code 94054900
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HSN Code 94055000
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HSN Code 94055010
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HSN Code 94055020
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HSN Code 94055031
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HSN Code 94055039
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HSN Code 94055040
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HSN Code 94055051
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HSN Code 94055059
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HSN Code 94056010
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HSN Code 94056090
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HSN Code 94056100
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HSN Code 94056900
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HSN Code 94059100
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HSN Code 94059200
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HSN Code 94059900
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HSN Code 94060011
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HSN Code 94060019
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HSN Code 94060091
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HSN Code 94060092
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HSN Code 94060093
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HSN Code 94060099
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HSN Code 94061010
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HSN Code 94061020
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HSN Code 94061030
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HSN Code 94061090
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HSN Code 94062000
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HSN Code 94069010
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HSN Code 94069020
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HSN Code 94069030
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HSN Code 94069090
State Code List: