HSN 9405
18% GST
HSN Code 9405 — LED lights & lamps
HSN code 9405 covers Luminaires 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. Under GST 2.0 (effective 22 September 2025), HSN 9405 (led lights & lamps) is taxed at 18% GST. This code falls under Chapter 94 — Furniture, Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishing, Luminaires and Lighting Fittings, Not Elsewhere Specified or Included, Illuminated Signs, Illuminated Name-Plates and the Like, Prefabricated Building.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 9405 at a glance
| HSN Code | 9405 |
| Description | Luminaires 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 |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 94 — Furniture, Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishing, Luminaires and Lighting Fittings, Not Elsewhere Specified or Included, Illuminated Signs, Illuminated Name-Plates and the Like, Prefabricated Building |
| Heading | 9405 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 9405
51 more specific 6- and 8-digit codes fall under 9405 (led lights & lamps). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 940510 | Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares | 5% |
| 940511 | Designed for Use Solely with Light-Emitting Diode (LED) Light Sources | 18% |
| 940519 | Other | 18% |
| 940520 | Electric table, desk, bedside or floor-standing lamps | 18% |
| 940521 | Designed for Use Solely with Light-Emitting Diode (LED) Light Sources | 18% |
| 940529 | Other | 18% |
| 940531 | Designed for Use Solely with Light-Emitting Diode (LED) Light Sources | 18% |
| 940539 | Other | 18% |
| 940540 | Other electric lamps and lighting fittings | 18% |
| 940541 | Photovoltaic, Designed for Use Solely with Light Emitting Diode (LED) Light Sources | 18% |
| 940542 | Other, Designed for Use Solely with Light-Emitting | 18% |
| 940549 | Other | 18% |
| 940550 | Non-Electrical Luminaires and Lighting Fittings | 18% |
| 940560 | Illuminated signs, illuminated name-plates and the like | 18% |
| 940561 | Designed for Use Solely with Light-Emitting Diode (LED) Light Sources | 18% |
| 940569 | Other | 18% |
| 940591 | Of Glass | 5% |
| 940592 | Of Plastics | 5% |
| 940599 | Other | 5% |
| 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 - 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 | 5% |
| 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 - 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 | 5% |
| 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 - Chandeliers and Other Electric Ceiling or Wall Lighting Fittings, Excluding Those of a Kind Used for Lighting Public Open Spaces or Thorough Fares: Other | 5% |
| 94051100 | Designed for Use Solely with Light-Emitting Diode (LED) Light Sources | 18% |
| 94051900 | Other | 18% |
| 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 - Electric Table, Desk, Bedside or Floor-Standing Lamps: Table Lamps, Complete Fittings | 18% |
| 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 - Electric Table, Desk, Bedside or Floor-Standing Lamps: Other | 18% |
| 94052100 | Designed for Use Solely with Light-Emitting Diode (LED) Light Sources | 18% |
| 94052900 | Other | 18% |
| 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 Includedlighting Sets of a Kind Used for Christmas Trees | 18% |
| 94053100 | Designed for Use Solely with Light-Emitting Diode (LED) Light Sources | 18% |
Showing 30 of 51 sub-codes — search the HSN Code Finder for the rest.
Frequently Asked Questions
What is the HSN code for led lights & lamps?
The HSN code for led lights & lamps is 9405, under Chapter 94 (Furniture, Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishing, Luminaires and Lighting Fittings, Not Elsewhere Specified or Included, Illuminated Signs, Illuminated Name-Plates and the Like, Prefabricated Building).
What is the GST rate on led lights & lamps?
Under GST 2.0, HSN 9405 (led lights & lamps) is taxed at 18% GST.
Which chapter does HSN code 9405 belong to?
HSN 9405 belongs to Chapter 94 of the HSN classification — Furniture, Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishing, Luminaires and Lighting Fittings, Not Elsewhere Specified or Included, Illuminated Signs, Illuminated Name-Plates and the Like, Prefabricated Building.
Is the HSN code 9405 mandatory on invoices for led lights & lamps?
Yes. To bill led lights & lamps under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (9405) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.
Related HSN codes in Chapter 94
People also search for
led lights & lamps HSN code
GST rate on led lights & lamps
led lights & lamps GST rate
HSN code 9405
9405 HSN code GST rate
GST-compliant invoicing in TallyPrime
Auto-apply the correct HSN code & GST rate on every invoice. Mark IT is a 5-Star Certified Tally Partner in Mumbai.