LED Bulb & Light FittingHSN Code & GST Rate
The HSN code for led bulb & light fitting is 9405, and the GST rate is 18%.
Luminaires, LED bulbs, tube lights, lamps, chandeliers and illuminated signs.
HSN code
9405
GST rate
18%
The mistake sellers make with 9405
The finished lamp is 9405. LED chips, drivers and components sold separately are electronic parts under chapter 85. Sellers who assemble lights from imported components are buying at one code and selling at another — normal, but it means your purchase and sales HSN will legitimately differ.
Where 9405 splits
The 4-digit heading is what most sellers report, but it divides further. If you report 6 or 8 digits, these are the branches under 9405:
| Code | Covers |
|---|---|
| 9405 11 | Chandeliers and other electric ceiling or wall lighting fittings |
| 9405 40 | Other electric lamps and lighting fittings |
| 9405 50 | Non-electrical lamps and lighting fittings |
What this looks like on an invoice
| Taxable value | ₹349.00 |
|---|---|
| CGST @ 9% | ₹31.41 |
| SGST @ 9% | ₹31.41 |
| Invoice total | ₹411.82 |
A ₹349 LED panel light sold within your state. On an interstate sale the same ₹62.82 is charged as a single IGST line instead of the CGST/SGST split.
Selling this on a marketplace
Decorative and festive lighting is highly seasonal on marketplaces. Classification does not change seasonally, but your pricing should account for the rate before festive discounting.
Once the code is settled, the GST calculator will add or remove GST from any price, and the profit calculators show what you actually keep after marketplace fees.
If a rate you found elsewhere does not match this page, check the date on it. The 12% and 28% slabs were removed on 22 September 2025 — see the full before-and-after slab table.
Common questions
What is the HSN code for led bulb & light fitting?+
The HSN code for led bulb & light fitting is 9405, and the GST rate is 18%. Luminaires, LED bulbs, tube lights, lamps, chandeliers and illuminated signs.
What is the GST rate on led bulb & light fitting?+
Under the slab structure effective 22 September 2025, led bulb & light fitting under HSN 9405 attracts 18% GST. On a sale within your own state this splits into CGST and SGST at half each; on an interstate sale it is charged as a single IGST amount.
What is the most common mistake with HSN 9405?+
The finished lamp is 9405. LED chips, drivers and components sold separately are electronic parts under chapter 85. Sellers who assemble lights from imported components are buying at one code and selling at another — normal, but it means your purchase and sales HSN will legitimately differ.
How many digits of HSN should I put on my invoice?+
9405 is the 4-digit heading. Depending on your turnover you may need to report 6 or 8 digits, and exports need the full 8-digit tariff item. Check the current requirement for your turnover band on the GST portal.
Related codes
- Furniture9403
- Mobile Cover & Plastic Article3926
- Tempered Glass & Screen Guard3919
- Earphone, Headphone & Speaker8518
Looking for a different product? Search it in the HSN code finder.
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