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Published on:

January 14, 2025

Viraaj Vashishth

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HSN Code and GST Rates for LED Lamps, Bulbs, Lightings - 9405

The start of GST in India helped in streamlining the taxation process as several indirect taxes were merged into one singular tax system. Goods and Services Tax (GST) classifies within specific goods and services tax codes for the sake of sanity in taxation. One of these important categories is LED lamps, bulbs and other lighting tools which are given the HSN Code 9405. The rest of this paper discusses in detail the led light HSN code and GST rate and its effect on the operations of businesses and its consumers in that matter.

Understanding HSN 9405 and Its Description

HSN 9405 covers a variety of lighting devices that range from the following:

1. Chandeliers and like electric fittings for wall and ceiling lighting fixtures.

2. LED lamps and bulbs.

3. Indoor and outdoor lighting device fittings.

4. Illuminated signs and nameplates.

This code helps in the avoidance of wastage of time in classifying different types of taxes on lighting equipment for education purposes as well as business. The 9405 HSN code description covers both sets of HSN codes, therefore manufacturers, traders and retailers will find it useful.

You Can Also Read: Electrical Transformers - GST Rates & HSN Code 8504

GST Rates Applicable to LED Products

The cost of LED lighting products is kept low because they help in energy savings and there is already a tax imposed on them. Below is an overview of the led HSN code and GST rate:

HSN Code	Description	Rate (%)	Effective Date
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	12/18	15/11/2017 - 1/07/2017
940510	Chandeliers And Other Electric Ceiling Or Wall Lighting Fittings, Excluding Those Of A Kind Used For Lighting Public Open Spaces Or Thorough Fares	12/18	15/11/2017 - 1/07/2017
94051010	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	12/18	15/11/2017 - 1/07/2017
94051020	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	12/18	15/11/2017 - 1/07/2017
94051090	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	12/18	15/11/2017 - 1/07/2017
940520	Electric Table, Desk, Bedside Or Floor-Standing Lamps	12/18	15/11/2017 - 1/07/2017
94052010	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	12/18	15/11/2017 - 1/07/2017
94052090	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	12/18	15/11/2017 - 1/07/2017
94053000	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	12/18	15/11/2017 - 1/07/2017
940540	Other Electric Lamps And Lighting Fittings	12/18	15/11/2017 - 1/07/2017
94054010	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	12/18	15/11/2017 - 1/07/2017
94054090	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	12/18	15/11/2017 - 1/07/2017
940550	Non-Electrical Lamps And Lighting Fittings	12/18	15/11/2017 - 1/07/2017
94055010	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	12/18	15/11/2017 - 1/07/2017
94055020	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	12/18	15/11/2017 - 1/07/2017
94055031	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	15/11/2017 1/07/2017
94055039	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	12/18	15/11/2017 - 1/07/2017
94055040	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	12/18	15/11/2017 - 1/07/2017
94055051	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	12/18	15/11/2017 - 1/07/2017
94055059	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	12/18	15/11/2017 - 1/07/2017
940560	Illuminated Signs, Illuminated Name-Plates And The Like	12/18	15/11/2017 - 1/07/2017
94056010	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	12/18	15/11/2017 - 1/07/2017
94056090	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	12/18	15/11/2017 - 1/07/2017
94059100	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	15/11/2017 1/07/2017
94059200	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	15/11/2017 1/07/2017
94059900	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	15/11/2017 1/07/2017

In an effort to promote tokens that lead to zero emissions through the use of palm oil and sustainable energy, the government has charged specifically LED lamps and LED bulbs only a 12% GST. Other lighting products such as those categorised with a HSN code of 9405 are taxed at 18% remitted by other manufacturers on the finished product.

Key Features of LED Lighting under GST Framework

1. Energy Efficiency and Conservation: LED lighting products play a crucial role in energy efficiency milestones as they are recognized under HSN 9405 which is an indication that tax measures relating to them are supportive of the government strategy towards sustainable development.

2. Lower Cost for Consumers: A led bulb hsn code and gst rate to be pegged at 12% is advantageous to consumers which lowers the cost allowing for affordable energy efficient lighting products.

3. Simplified Tax Compliance for Companies: The adoption of a uniform classification under HSN code 9405 has simplified tax compliance for companies by minimizing uncertainty on tax returns and invoicing.

GST Compliance tips for LED lighting businesses

1. Precise Documentation: Check that your invoices do not miss on the led HSN code with the correct GST rate as this will attract penalties in the audits.

2. Frequent Training Sessions: Compliance will be more enhanced when employees are informed of the changes in GST guidance and tax rates.

3. Use of Tools: Use of the correct software that is GST compliant will help automate invoicing as well as the filing of taxes.

You Can Also Read: Electric Motors and Generators HSN Code & GST Rate - 8501

Conclusion

The compliance under GST for this industry has been made simpler by the classification for LED lamps, bulbs and lighting devices under HSN 9405. The low GST rate of 12 percent on LED lamps and bulbs is the most fundamental method the government can use to encourage energy saving. Having knowledge of the led light HSN code and GST rate means businesses and consumers will know what taxes to do ensuring the upholding of a true and just market.

FAQs

1.What is the led light hsn code and gst rate?

LED lights are under HSN 9405 and the GST is at 12%.

2. What is the GST rate for LED bulbs under HSN 9405?

As with LED bulbs, HSN 9405 which covers LED bulbs has an attached GST rate of 12 %.

3. What does the HSN 9405 cover?

HSN 9405 covers LED lights, bulbs and light fittings, chandeliers and other lighting equipment.

4. What is the tax rate of LED lighting fixtures in India along with its HSN code?

All the LED lighting fixtures are said to be having an HSN code of 9405, and attract taxes of 12% over it.

5. What is the rate of tax levied on the LED bulbs registered under HSN code 9405?

It is noted that LED bulbs are liable to have a tax of 12% GST while being under the classification of Led light under HSN code 9405.

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