HSN code for led bulb.
Led bulb is classified under HSN code 8539 (PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
gst rate for led bulb
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps | Sch II S.No 5119/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
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more specific codes under 8539
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Full detail — official text, every sub-code and rate history — on the HSN 8539 code page → · chapter 85 — Electrical machinery and equipment and parts there
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing