HSN code 9405 — LUMINAIRES AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND
HSN · heading18%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
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | Sch I S.No 495 |
| 18% | 9% | 9% | Sch II S.No 614 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
lamp basesceiling lightschandeliersdecorative lampsfloor lampsilluminated signageLED luminaireslight fittingslight fixturesneon signspendant lightssearchlightsspotlightstable lampswall lamps
more specific codes
- 940510Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind use
- 940511DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES
- 940519OTHER
- 940520Electric table, desk, bedside or floor-standing lamps
- 940521DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES
- 940529OTHER
- 94053000LAMPS AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWH
- 940531DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES
- 940539OTHER
- 940540Other electric lamps and lighting fittings
- 940541PHOTOVOLTAIC, DESIGNED FOR USE SOLELY WITH LIGHT EMITTING DIODE (LED) LIGHT SOURCES
- 940542OTHER, DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING
- 940549OTHER
- 940550NON-ELECTRICAL LUMINAIRES AND LIGHTING FITTINGS
- 940560Illuminated signs, illuminated name-plates and the like
- 940561DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES
- 940569OTHER
- 940591OF GLASS
- 940592OF PLASTICS
- 940599OTHER
sibling codes
- 9401SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THERE
- 9402MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE (FOR EXAMPLE, OPERATING TABLES, EXAMINATION T
- 9403OTHER FURNITURE AND PARTS THEREOF
- 9404MATTRESS SUPPORTS; ARTICLES OF BEDDING AND SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, QUILTS,
- 9406PREFABRICATED BUILDINGS
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compiled from official sources · not tax advice · verify with your tax advisor before filing