The led light hsn code depends on whether you sell the lamp or the fitting: an LED bulb or LED tube that plugs into a holder is a lamp under 8539 52, while a batten, panel, flood light, street light or any fixture with LEDs built in is a luminaire under 9405, and GST on both is 18%. Solar lights are the main exception at 5%.
This page explains the lamp versus fitting test, the codes for torches and LED chips, and a lighting dealer's bill. The full range of electrical goods is on the electrical items hub.
LED lights: codes and GST rates
Item / HSN / GST- LED bulbs (lamps with a cap)18%Replaceable LED lamps
- LED tube lights, lamp only18%Tube with pins, no batten
- Filament and CFL lamps18%Older lamp types
- LED battens and tube fittings18%Luminaires with built in LEDs
- LED panel lights and downlights18%Ceiling fittings
- Flood lights and street lights18%Outdoor luminaires
- Decorative lights and chandeliers18%Including serial lights
- Illuminated sign boards18%Lit signs and name plates
- Torches and rechargeable lamps18%Portable lamps with own battery
- Solar lanterns and solar street lights5%Solar power based devices
- Kerosene lanterns and hurricane lamps5%Specific entry
Quick facts
Lamps
8539 52 for LED lamps at 18%Fittings
9405 at 18% (9% CGST + 9% SGST)Solar lights
5% under the renewable devices entryDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8541 (that is LED chips and diodes)Rate before the reform
18% for most LED products
Led light hsn code and gst rate by product
| Product | HSN | GST |
|---|---|---|
| LED bulb, B22 or E27 cap | 8539 52 | 18% |
| LED tube (lamp only) | 8539 52 | 18% |
| LED batten (tube and fitting in one) | 9405 | 18% |
| LED panel, downlight, spotlight | 9405 | 18% |
| LED flood light | 9405 | 18% |
| LED street light | 9405 | 18% |
| Decorative and serial lights | 9405 | 18% |
| Torch | 8513 | 18% |
| LED driver | 8504 40 | 18% |
| LED chip, LED strip component | 8541 41 | 18% |
| Solar lantern, solar street light | 9405 | 5% |
Led bulb hsn code: 8539 52
An LED lamp is a bulb or tube made to fit into a separate holder: it has a cap or pins and is replaced when it fails. These are 8539 52 in the tariff as LED lamps. Older filament bulbs and CFLs are also 8539. The rate is 18%.
9405 hsn code gst rate for fittings
Heading 9405 covers luminaires and lighting fittings: battens, panels, downlights, flood lights, street lights, chandeliers, table lamps and lit signs. If the LEDs are built into the fitting and cannot be replaced like a bulb, the product is 9405. The rate is 18%. Hurricane lanterns and kerosene lamps under 9405 are 5%.
Solar lights at 5%
Solar power based devices, including solar lanterns and solar street lights where the light runs on a solar panel and battery, fall under the renewable energy devices entry at 5%. A normal street light sold without the solar kit stays at 18%. See solar panels.
LED tube light hsn code: lamp or batten
An LED tube sold alone, to fit into an old tube light frame, is a lamp under 8539 52. An LED batten with the tube built into its own housing is a fitting under 9405. Both are 18%, but the code should match the product on the box.
Electrical shop invoice
Lighting dealer to a contractor: LED bulb 9 W, HSN 8539 52, 500 pieces, Rs 25,000. LED panel 18 W, HSN 9405, 100 pieces, Rs 30,000. Taxable value Rs 55,000. IGST 18% Rs 9,900. Total Rs 64,900.
A contractor fixing lights as part of building work bills a works contract instead. Switches and MCBs are on the MCB and switchgear page; wire is on the cable page.
Clamps and other items in this search
People searching for lighting codes often need clamps too. Hose clamps of steel are 7326, GI pipe clamps 7326 or 7308, and U clamps 7318 if threaded. A clamp meter is a measuring instrument under 9030. All are 18%.
Lighting codes here are a general guide to how the present tariff treats lamps and fittings. Product design decides whether an item is a lamp or a luminaire, so compare your product with the entry on the GST portal and ask a GST practitioner or chartered accountant in a doubtful case.
Frequently asked questions
What is the hsn code for LED bulb?
LED bulbs are LED lamps under 8539 52, at 18%.
What is the 9405 hsn code gst rate?
Lighting fittings under 9405 are 18%. Solar lights and kerosene lanterns are 5%.
What is the flood light hsn code?
LED flood lights are luminaires under 9405, at 18%.
What is the street light hsn code?
Street lights are 9405 at 18%. Solar street lights are 5%.
What is the torch hsn code?
Torches and portable rechargeable lamps are 8513, at 18%.