HSN code for LED lights.
LED lights is classified under HSN code 9405 (LUMINAIRES AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS). GST is 5% or 18% depending on the exact product — the table below shows which notification entry covers what.
GST rates for LED lights
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 5% | 2.5% + 2.5% | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | Sch I S.No 4959/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof | Sch II S.No 6149/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
Also searched as
lamp basesceiling lightschandeliersdecorative lampsfloor lampsilluminated signageLED luminaireslight fittingslight fixturesneon signspendant lightssearchlightsspotlightstable lampswall lamps
More specific codes under 9405
- 940510Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kin
- 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 E
- 940531DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES
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Full detail — official text, every sub-code and rate history — on the HSN 9405 code page → · chapter 94 — FURNITURE, BEDDING, MATTRESSES, MATTRESS SUPPORTS,
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing