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 purposes. 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

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 %
Essential

Old GST Rate

12 %

Tariff HSN Codes under HSN Sub Chapter 9405

Following tariff HSN codes fall under Lighting Fittings.

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)

India’s Trade Performance — HSN Sub-Chapter 9405 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2,654 Cr

+5.89% vs FY 2023-24

0.0717% of India’s total exports

India’s Imports

FY 2024-25

₹3,937 Cr

−0.16% vs FY 2023-24

0.0646% of India’s total imports

Trade Balance

FY 2024-25

−₹1,283 Cr

Trade Deficit

Surplus rank #985 of 1233 subchapters

% of Chapter 94

FY 2024-25

12.27%

Share of Chapter 94’s total exports in FY 2024-25

Import side: 27.08% of Chapter 94’s imports

Rank Within Chapter 94

FY 2024-25

#3 of 6

Position by export value among subchapters in Chapter 94

Import-side rank: #3 of 6

At a glance

16.58%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#219

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+69.82%

Peak Growth Year

FY 2021-22 · strongest single-year move

12.27%

Contribution to Ch. 94

Share of Chapter 94 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #286

Balance

−3,401.74

Exports

1,057.26 ₹ Cr

0.0461% share

— YoY

8.84% of Ch. 94

Imports

4,459.00 ₹ Cr

0.1242% share

— YoY

35.50% of Ch. 94

FY 2019-20 Exp. Rank #251

Balance

−2,656.61

Exports

1,206.97 ₹ Cr

0.0546% share

+14.16% YoY

9.16% of Ch. 94

Imports

3,863.58 ₹ Cr

0.1152% share

−13.35% YoY

33.99% of Ch. 94

FY 2020-21 Exp. Rank #268

Balance

−1,393.97

Exports

1,190.89 ₹ Cr

0.0554% share

−1.33% YoY

7.91% of Ch. 94

Imports

2,584.86 ₹ Cr

0.0887% share

−33.10% YoY

32.53% of Ch. 94

FY 2021-22 Exp. Rank #223

Balance

−1,160.33

Exports

2,022.37 ₹ Cr

0.0644% share

+69.82% YoY

9.45% of Ch. 94

Imports

3,182.70 ₹ Cr

0.0696% share

+23.13% YoY

31.79% of Ch. 94

FY 2022-23 Exp. Rank #208

Balance

−1,312.75

Exports

2,493.45 ₹ Cr

0.0689% share

+23.29% YoY

12.90% of Ch. 94

Imports

3,806.20 ₹ Cr

0.0662% share

+19.59% YoY

30.31% of Ch. 94

FY 2023-24 Exp. Rank #212

Balance

−1,437.29

Exports

2,506.33 ₹ Cr

0.0693% share

+0.52% YoY

12.52% of Ch. 94

Imports

3,943.62 ₹ Cr

0.0702% share

+3.61% YoY

29.94% of Ch. 94

FY 2024-25 Exp. Rank #219

Balance

−1,283.37

Exports

2,654.02 ₹ Cr

0.0717% share

+5.89% YoY

12.27% of Ch. 94

Imports

3,937.39 ₹ Cr

0.0646% share

−0.16% YoY

27.08% of Ch. 94

CAGR · 7-Year

Exports

16.58% /yr

Imports

−2.05% /yr

Consistently Deficit
Chapter 94 total

reference, FY 2024-25

Export

₹21,633.64 Cr

Import

₹14,538.84 Cr

Trade Balance

+7,094.80

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 9405 ranks #219 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 9405 and GST compliance.

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.

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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