GST rates and HSN code for Glow Sign Board.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
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 | Electrical Ignition Or Starting Equipment Of A Kind Used For Spark-Ignition Or Compressionignition Internal Combustion Engines (For Example, Ignition Magnetos, Magnetodynamos, Ignition Coils, Sparking Plugs And Glow Plugs, Starter Motors); Generators (Fo | 8511 | 28% | – | 01/07/2017 | – |
Wood and articles of wood; wood charcoal | Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Medium Density Fibre Board (Mdf): | 4411 | 18% | – | 15/11/2017 | – |
Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other: — Of A Density Exceeding 0.8 Gm/Cm3: — Not Mechanically Worked Or Surface Covered:—- Other | 44119219 | 18% | – | 15/11/2017 | – | |
Plywood, Veneered Panels And Similar Laminated Wood – Other, With At Least One Outer Ply Of Nonconiferous Wood : Other, Containing At Least One Layer Of Particle Board: Cuttings And Trimmings Of Plywood Of Width Not Exceeding 5 Cm | 44122340 | 18% | – | 15/11/2017 | – | |
Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances – Other, Of Wood: Unworked Or Not Further Worked Than Sa | 44103130 | 18% | – | 15/11/2017 | – | |
Plywood, Veneered Panels And Similar Laminated Wood – Other, With At Least One Outer Ply Of Nonconiferous Wood : Other, Containing At Least One Layer Of Particle Board: Decorative Plywood | 44122310 | 18% | – | 15/11/2017 | – | |
Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Fibreboard Of A Density Exceeding 0.5 G/C – M3 – But Not Exceeding 0.8 G/C – M3 – : Other : Insulation Board | 44112910 | 18% | – | 15/11/2017 | – | |
Fibreboard Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other : Other: Other Insulation Board | 44119930 | 18% | – | 15/11/2017 | – | |
Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances – Other, Of Wood: Unworked Or Not Further Worked Than Sa | 44103190 | 18% | – | 15/11/2017 | – | |
Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances- Other: Other : Other | 44109099 | 18% | – | 15/11/2017 | – | |
Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances- Other: Plastic Laminated Sheets: Veneered Particle Boar | 44109012 | 18% | – | 15/11/2017 | – | |
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 | – |
Photographic or cinematographic goods | Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Feature Films: Childrens Films Certified By The Central Board Of Film Certification To Be Childrens Film | 37061015 | 18% | – | 01/07/2017 | – |
Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Not Exceeding 16 Mm And Of A Lengt | 37025290 | 18% | – | 01/07/2017 | – | |
Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Educational Shots, And Films: Certified As Predominantly Educational By The Central Board Of Film Certification | 37069061 | 12% | – | 01/07/2017 | – | |
Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Exceeding 16 Mm But Not Exceeding | 37025590 | 18% | – | 01/07/2017 | – | |
Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, Without Perforations, Of A Width Not Exceeding 105 Mm: For Colour Photography (Pol | 37023190 | 18% | – | 01/07/2017 | – | |
Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Exceeding 35 Mm: Other Cinematogra | 37025620 | 18% | – | 01/07/2017 | – | |
(waste and scrap) paper or paperboard | Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board | 48237020 | 18% | – | 01/07/2017 | – |
Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin | 48239018 | 18% | – | 01/07/2017 | – |
Glow sign boards, or illuminated signs, are a cornerstone of modern advertising and branding. From storefront displays to large billboards, these radiant signs ensure visibility day and night, drawing attention and conveying messages effectively. For businesses manufacturing, importing, or selling glow sign boards in India, knowing the correct Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for compliance and smooth commercial operations.
The HSN classification system plays a pivotal role in categorizing goods for global trade and taxation. For a product like a glow sign board, which combines structural elements with a light source, its primary function and composition determine its classification.
Glow sign boards are primarily classified under Chapter 94 – 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 key here is the specific inclusion of “illuminated signs” within this chapter. The relevant HSN heading is:
More specifically, for illuminated signs like glow sign boards, the sub-heading is:
It’s important to distinguish a complete glow sign board from its individual components or other types of boards:
The defining characteristic for classifying a “glow sign board” is its integrated lighting mechanism, which makes it an “illuminated sign.” Therefore, HSN 940560 (and more precisely 94056090) is the correct and widely accepted classification.
The Goods and Services Tax (GST) rate for Glow Sign Boards, classified under HSN code 9405, is typically 12% or 18%, depending on the specific nature and components, but often cited at 12% for illuminated signs. Some sources also indicate 18% for certain types of signage boards, especially those that might be considered more of a “fixture” or made from specific materials like ACP with lighting.
The exact rate for “illuminated signs” within HSN 9405 has seen some revisions. While initially some items under 9405 might have been at 18%, many LED-based lighting products and illuminated signs have settled at 12%. It is essential to confirm the precise sub-heading and its current GST rate.
Given the typical construction and function of a glow sign board, which involves an integrated light source, the classification under 940560 and a 12% GST rate is frequently applicable. However, it is advisable for businesses to verify the specific GST notification relevant to “illuminated signs” or consult with a tax expert to ensure the most accurate rate application, especially if the sign has unique features or is categorized as a “fixture.”
Accurate HSN classification and correct GST application are paramount for:
Always cross-reference with official GST guidelines and circulars published by the Central Board of Indirect Taxes and Customs (CBIC) for the most current and precise information.
HSN code is a standardized system for classifying a Glow Sign Board for taxation and international trade purposes.
Chapter 94, which includes “illuminated signs,” covers Glow Sign Boards.
The specific HSN code for illuminated signs, including Glow Sign Boards, is 940560, often more precisely 94056090.
The GST rate for Glow Sign Boards typically ranges from 12% to 18%, with 12% being common for many illuminated signs.
No, a simple non-illuminated sign board made of metal or plastic would likely fall under different HSN codes, such as those in Chapter 83 (base metal signs) or Chapter 39 (plastic articles).
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