Flood Light HSN Code
GST rates and HSN code for Flood Light.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | Led (Light Emitting Diode) Driver And Mcpcb (Metal Core Printed Circuit Board) | 9405 | omitted | – | 01/07/2017 | – |
| Designed For Use Solely With Light-Emitting Diode (Led) Light Sources | 94052100 | 18% | – | – | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Diodes, Transistors And Similar Semi-Conductor Devices; Photosensitive Semi-Conductor Devices, Including Photovoltaic Cells Whether Or Not Assembled In Modules Or Made Up Into Panels; Light Emitting Diodes; Mounted Piezo-Electric Crystals Parts | 85419000 | 18% | – | 01/07/2017 | – |
| Diodes, Transistors And Similar Semi-Conductor Devices; Photosensitive Semi-Conductor Devices, Including Photovoltaic Cells Whether Or Not Assembled In Modules Or Made Up Into Panels; Light Emitting Diodes; Mounted Piezo-Electric Crystals Diodes, Other Th | 85411000 | 18% | – | 01/07/2017 | – | |
| Electric (Including Electrically Heated Gas), Laser Or Other Light Or Photo Beam, Ultrasonic, Electron Beam, Magnetic Pulse Or Plasma Arc Soldering, Brazing Or Welding Machines And Apparatus, Whether Or Not Capable Of Cutting; Electric Machines And Appara | 85153990 | 18% | – | 01/07/2017 | – | |
| Electric (Including Electrically Heated Gas), Laser Or Other Light Or Photo Beam, Ultrasonic, Electron Beam, Magnetic Pulse Or Plasma Arc Soldering, Brazing Or Welding Machines And Apparatus, Whether Or Not Capable Of Cutting; Electric Machines And Appara | 85152900 | 18% | – | 01/07/2017 | – | |
| Diodes, Transistors And Similar Semi-Conductor Devices; Photosensitive Semi-Conductor Devices, Including Photovoltaic Cells Whether Or Not Assembled In Modules Or Made Up Into Panels; Light Emitting Diodes; Mounted Piezo-Electric Crystals -Photosensitive | 85414090 | 18% | – | 01/07/2017 | – | |
| Electric (Including Electrically Heated Gas), Laser Or Other Light Or Photo Beam, Ultrasonic, Electron Beam, Magnetic Pulse Or Plasma Arc Soldering, Brazing Or Welding Machines And Apparatus, Whether Or Not Capable Of Cutting; Electric Machines And Appara | 85152120 | 18% | – | 01/07/2017 | – | |
| Photosensitive Semi-Conductor Devices, Including Photo Voltaic Cells Whether Or Not Assembled In Modules Or Made Up Into Panels; Light-Emitting Diodes (Led) | 854140 | 18% | – | 01/07/2017 | – | |
| Electric (Including Electrically Heated Gas), Laser Or Other Light Or Photo Beam, Ultrasonic, Electron Beam, Magnetic Pulse Or Plasma Arc Soldering, Brazing Or Welding Machines And Apparatus, Whether Or Not Capable Of Cutting; Electric Machines And Appara | 85158090 | 18% | – | 01/07/2017 | – | |
| Light-Emitting Diode (Led) Lamps | 85395000 | 12% | – | 15/11/2017 1/07/2017 | – | |
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Light Naptha | 27101221 | 18% | – | 01/07/2017 | – |
| Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and <strong>light</strong>ing fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | Lamps 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 Spe | 94051020 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Lamps 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 Spe | 94055020 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Lamps 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 Spe | 94054090 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Lamps 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 Spe | 94054010 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Services | Port And Waterway Operation Services (Excl. Cargo Handling) Such As Operation Services Of Ports, Docks, Light Houses, Light Ships Etc | 996751 | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] | 22/08/2017 1/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machine-Tools For Working Any Material By Removal Of Material, By Laser Or Other Light Or Photon Beam, Ultra-Sonic, Electrodischarge, Electro-Chemical, Electron Beam, Ionic-Beam Or Plasma Arc Processes; Waterjet Cutting Machines | 8456 | 18% | – | 01/07/2017 | – |
| Machine-Tools For Working Any Material By Removal Of Material, By Laser Or Other Light Or Photon Beam, Ultra-Sonic, Electro-Discharge, Electrochemical, Electron Beam, Ionic-Beam Or Plasma Arc Processes – Other: Other – Electro Chemical Machines | 84569910 | 18% | – | 01/07/2017 | – | |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Carbonates; Peroxocarbonates (Percarbonates); Commercial Ammonium Carbonate Containing Ammonium Carbamate – Disodium Carbonate : Disodium Carbonate, Light | 28362020 | 18% | – | 01/07/2017 | – |
Understanding the HSN Code for Flood Lights and Their GST
Flood lights are powerful artificial lights used to illuminate large areas, from sports stadiums and building facades to construction sites and parking lots. For businesses involved in the manufacturing, trading, or import/export of these essential lighting fixtures in India, understanding their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for compliance and smooth operations. Let’s cast a light on the HSN codes for flood lights and their GST implications.
The Lighting Fittings in the HSN
The HSN (Harmonized System of Nomenclature) is a globally recognized system for classifying goods, serving as a critical framework for international trade and domestic taxation, including India’s GST. Flood lights, as lighting fittings, primarily fall under Chapter 94 of the HSN. This chapter is dedicated to “Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.”
The HSN Codes for Flood Lights and Their GST Rates
The data provided explicitly addresses “Lamps And Lighting Fittings Including Searchlights And Spotlights And Parts Thereof, Not Elsewhere Specified Or Included,” which directly encompasses flood lights.
Here are the relevant HSN codes and GST rates for flood lights, based on the provided data:
- Lamps 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:
- HSN Codes: 94051020, 94055020, 94054090, 94054010
- GST Rate: 18%
- Effective Date: July 1, 2017 (with a revision on November 15, 2017 for some sub-headings).
This grouping clearly indicates that various types of “Lamps And Lighting Fittings Including Searchlights And Spotlights,” which is the functional definition of a flood light, are categorized under HSN 9405. The consistent 18% GST rate for these lighting fixtures simplifies tax calculations.
It is important to differentiate flood lights (the complete lighting fixture) from their individual components like Light Emitting Diodes (LEDs) or LED lamps:
- Light-Emitting Diode (LED) Lamps:
- HSN Code: 85395000
- GST Rate: 12%
- Effective Date: July 1, 2017 (with a revision on November 15, 2017). This HSN code is for the LED lamp itself, which is a component that goes into a flood light.
- Diodes, Transistors… Light Emitting Diodes:
- HSN Codes: 85419000, 85411000, 85414090, 854140 (general)
- GST Rate: 18%
- Effective Date: July 1, 2017. These codes are for the raw LED components or semi-conductor devices.
The distinction is crucial: if you are selling the complete flood light fixture, HSN 9405 applies. If you are selling just the LED lamp or the raw LED components, then the relevant HSN codes under Chapter 85 apply.
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