HSN Code 9405: Lamps and lighting fittings (LED bulbs, tube lights)
HSN code 9405 classifies lamps and lighting fittings (led bulbs, tube lights) under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Lamps and lighting fittings (LED bulbs, tube lights) falls in this bucket. Full ITC available.
Sample Calculation for Lamps and lighting fittings (LED bulbs, tube lights)
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 9405
Use HSN code 9405 on every tax invoice for lamps and lighting fittings (led bulbs, tube lights). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 9405
What is HSN code 9405?
HSN code 9405 classifies lamps and lighting fittings (led bulbs, tube lights) under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Lamps and lighting fittings (LED bulbs, tube lights)?
Lamps and lighting fittings (LED bulbs, tube lights) attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Lamps and lighting fittings (LED bulbs, tube lights) exempt from GST?
No. Lamps and lighting fittings (LED bulbs, tube lights) attracts 18% GST on every taxable sale.