---
title: "9405 HSN Code | HSN Code for Lighting Fittings in India"
description: "Know more about 9405 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9405 covering Lighting Fittings."
canonical: "https://busy.in/hsn/sub-chapter-9405/"
---

# HSN Sub-chapter 9405: Lighting 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

Part of [Chapter 94: Furniture & Mattresses, with Lamps & Fittings](https://busy.in/hsn/chapter-94/).

- Current GST rate: 5%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 94051010 | [Wall Lamps (Electric)](https://busy.in/hsn/hsn-94051010/) |
| 94051020 | [Other Electric Ceiling/Wall Lighting Fittings](https://busy.in/hsn/hsn-94051020/) |
| 94051090 | [Table Lamps (Electric)](https://busy.in/hsn/hsn-94051090/) |
| 94051100 | [Chandeliers (LED use only)](https://busy.in/hsn/hsn-94051100/) |
| 94051900 | [Chandeliers (Other)](https://busy.in/hsn/hsn-94051900/) |
| 94052010 | [Other Electric Table/Desk/Bedside/Floor Lamps](https://busy.in/hsn/hsn-94052010/) |
| 94052090 | [Christmas Tree Lighting Sets](https://busy.in/hsn/hsn-94052090/) |
| 94052100 | [Electric LED table, desk, bedside, or floor-standing luminaires](https://busy.in/hsn/hsn-94052100/) |
| 94052900 | [Electric luminaires, other](https://busy.in/hsn/hsn-94052900/) |
| 94053000 | [Searchlights/Spotlights (Electric)](https://busy.in/hsn/hsn-94053000/) |
| 94053100 | [LED Christmas Lights](https://busy.in/hsn/hsn-94053100/) |
| 94053900 | [Christmas tree lighting sets](https://busy.in/hsn/hsn-94053900/) |
| 94054010 | [Other Electric Lamps/Lighting Fittings](https://busy.in/hsn/hsn-94054010/) |
| 94054090 | [Hurricane Lanterns](https://busy.in/hsn/hsn-94054090/) |
| 94054100 | [Photovoltaic LED Luminaires](https://busy.in/hsn/hsn-94054100/) |
| 94054200 | [LED Luminaires](https://busy.in/hsn/hsn-94054200/) |
| 94054900 | [Other Electric Luminaires And Fittings](https://busy.in/hsn/hsn-94054900/) |
| 94055000 | [Non-electrical luminaires](https://busy.in/hsn/hsn-94055000/) |
| 94055010 | [Miner' Safety Lamps](https://busy.in/hsn/hsn-94055010/) |
| 94055020 | [Kerosene Pressure Lanterns](https://busy.in/hsn/hsn-94055020/) |
| 94055031 | [Other Oil Pressure Lamps](https://busy.in/hsn/hsn-94055031/) |
| 94055039 | [Solar Lanterns/Lamps](https://busy.in/hsn/hsn-94055039/) |
| 94055040 | [Metal Oil Lamps (Other)](https://busy.in/hsn/hsn-94055040/) |
| 94055051 | [Other Oil Lamps (Other)](https://busy.in/hsn/hsn-94055051/) |
| 94055059 | [Plastic Illuminated Signs/Name-Plates](https://busy.in/hsn/hsn-94055059/) |
| 94056010 | [Other Material Illuminated Signs/Name-Plates](https://busy.in/hsn/hsn-94056010/) |
| 94056090 | [Greenhouses (Ready-to-Assemble)](https://busy.in/hsn/hsn-94056090/) |
| 94056100 | [LED Illuminated Sign](https://busy.in/hsn/hsn-94056100/) |
| 94056900 | [Illuminated signs, name-plates: Other](https://busy.in/hsn/hsn-94056900/) |
| 94059100 | [Glass Parts, Including Parts for Kerosene Pressure Lanterns](https://busy.in/hsn/hsn-94059100/) |
| 94059200 | [Plastic Parts: Kerosene Lantern Parts Including Gas Mantles](https://busy.in/hsn/hsn-94059200/) |
| 94059900 | [Parts of kerosene pressure lanterns including gas](https://busy.in/hsn/hsn-94059900/) |

## Frequently asked questions

### What products are classified under HSN 9405

It includes Lighting Fittings

### 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.

## India's trade performance: HSN Sub-Chapter 9405 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹2,654 Cr (+5.89% YoY) — 0.0717% of India's total exports
- Imports: ₹3,937 Cr (−0.16% YoY) — 0.0646% of India's total imports
- Trade balance: −₹1,283 Cr (Deficit); surplus rank #985 of 1233 sub-chapters
- Share of Chapter 94: 12.27% of its exports; import side 27.08%
- Rank within Chapter 94: #3 of 6 by export value; import-side #3

### Key metrics

- Export CAGR: 16.58% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #219 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +69.82% in FY 2021-22
- Contribution to Ch. 94: 12.27% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9405

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 94 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 94 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,057.26 | 0.0461% | — | 8.84% | 4,459.00 | 0.1242% | — | 35.50% | −3,401.74 | #286 |
| FY 2019-20 | 1,206.97 | 0.0546% | +14.16% | 9.16% | 3,863.58 | 0.1152% | −13.35% | 33.99% | −2,656.61 | #251 |
| FY 2020-21 | 1,190.89 | 0.0554% | −1.33% | 7.91% | 2,584.86 | 0.0887% | −33.10% | 32.53% | −1,393.97 | #268 |
| FY 2021-22 | 2,022.37 | 0.0644% | +69.82% | 9.45% | 3,182.70 | 0.0696% | +23.13% | 31.79% | −1,160.33 | #223 |
| FY 2022-23 | 2,493.45 | 0.0689% | +23.29% | 12.90% | 3,806.20 | 0.0662% | +19.59% | 30.31% | −1,312.75 | #208 |
| FY 2023-24 | 2,506.33 | 0.0693% | +0.52% | 12.52% | 3,943.62 | 0.0702% | +3.61% | 29.94% | −1,437.29 | #212 |
| FY 2024-25 | 2,654.02 | 0.0717% | +5.89% | 12.27% | 3,937.39 | 0.0646% | −0.16% | 27.08% | −1,283.37 | #219 |

- CAGR (7-year): exports 16.58%/yr, imports -2.05%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9405 export-import analysis

### Consistent export growth: 16.58% CAGR over 7 years

India's exports under HSN Sub-Chapter 9405 have grown at a compound annual rate of 16.58% over 7 fiscal years, rising from ₹1,057.26 Crore in FY 2018-19 to ₹2,654.02 Crore in FY 2024-25.

### HSN Sub-Chapter 9405 ranked #219 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9405 ranks #219 out of 1233 sub-chapters by total export value. Within Chapter 94, it ranks #3 of 6. By trade surplus, it ranks #985 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9405 exports

The strongest single-year export movement for HSN Sub-Chapter 9405 was recorded in FY 2021-22, when exports surged by 69.82% over the prior year.

### India records a trade deficit of ₹1,283.37 Crore in HSN Sub-Chapter 9405 goods

In FY 2024-25, India's imports of ₹3,937.39 Cr exceeded exports of ₹2,654.02 Cr, resulting in a trade deficit of ₹1,283.37 Crore — ranking #985 of 1233 by surplus magnitude.

### Import growth of -2.05% CAGR signals stable import dependency for Lighting Fittings

India's imports under HSN Sub-Chapter 9405 have grown at -2.05% CAGR, reaching ₹3,937.39 Crore in FY 2024-25.

### HSN Sub-Chapter 9405 contributes 12.27% of Chapter 94 exports — ranked #3

Among the 6 sub-chapters under Chapter 94, HSN Sub-Chapter 9405 ranks #3 by export value — accounting for 12.27% of the chapter's total exports in FY 2024-25. On the import side, it holds 27.08% share (rank #3).

## Related Sub-Chapters in Chapter 94

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 9403: Other furniture](https://busy.in/hsn/sub-chapter-9403/) | ₹10,127 Cr |
| #2 | [HSN Sub-Chapter 9404: Mattress Supports, Bedding, Cushions](https://busy.in/hsn/sub-chapter-9404/) | ₹5,279 Cr |
| #3 | HSN Sub-Chapter 9405: Lighting Fittings (this hsn sub-chapter) | ₹2,654 Cr |
| #4 | [HSN Sub-Chapter 9401: Vehicle Seats & Parts](https://busy.in/hsn/sub-chapter-9401/) | ₹2,579 Cr |
| #5 | [HSN Sub-Chapter 9406: Prefabricated buildings](https://busy.in/hsn/sub-chapter-9406/) | ₹808 Cr |
| #6 | [HSN Sub-Chapter 9402: Medical Furniture](https://busy.in/hsn/sub-chapter-9402/) | ₹187 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9401 | [Vehicle Seats & Parts](https://busy.in/hsn/sub-chapter-9401/) |
| 9402 | [Medical Furniture](https://busy.in/hsn/sub-chapter-9402/) |
| 9403 | [Other furniture](https://busy.in/hsn/sub-chapter-9403/) |
| 9404 | [Mattress Supports, Bedding, Cushions](https://busy.in/hsn/sub-chapter-9404/) |
| 9406 | [Prefabricated buildings](https://busy.in/hsn/sub-chapter-9406/) |