GST Rate on Led bulb
The GST rate on led bulb is 18%, under HSN code 9405 (lamps and lighting fittings (led bulbs, tube lights)). Here is the full breakdown, a worked example, and related rates in Home & Furnishings.
GST rate breakdown for led bulb
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 9405
- Also covers: lamp, light, tube light, lighting
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on led bulb
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on led bulb
What is the GST rate on led bulb?
The GST rate on led bulb is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Led bulb falls under HSN code 9405.
What is the HSN code for led bulb?
Led bulb falls under HSN code 9405, which covers lamps and lighting fittings (led bulbs, tube lights). Show this code on every GST tax invoice line for led bulb.