Head light HSN Code

Understanding the Headlight HSN Code

Headlights are more than just accessories; they are critical safety components for any vehicle, illuminating the path ahead and ensuring visibility for both the driver and others on the road. For businesses involved in the manufacturing, import, or sale of vehicle headlights, navigating the correct Harmonized System of Nomenclature (HSN) code and associated GST rates is essential for seamless operations and regulatory compliance.

The HSN classification for headlights primarily falls under Chapter 85: “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.”

More specifically, headlights are categorized under HSN 8512: “Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles.”

Within this broad heading, the data points to the following key HSN codes for headlights:

• HSN 85122010: This code specifically covers “Head lamps, Tail Lamps, Stop Lamps, Side Lamps and Blinkers” when they are “Other lighting or visual signalling equipment” used for cycles or motor vehicles. This is the most direct and commonly used HSN for vehicle headlights.
• HSN 85122020: This is for “Other automobile lighting equipment” and can also apply to various types of headlights, particularly if they are not specifically “head lamps” in the narrow sense, but rather part of a broader lighting assembly for automobiles.
• HSN 85122090: This serves as a residual “Other” category for lighting or visual signalling equipment of a kind used for cycles or motor vehicles, not specifically covered by the more detailed subheadings.

The general GST rate for headlights falling under these HSN codes (85122010, 85122020, 85122090) is 18%. It is important to note that while some general automotive parts might fall under a 28% GST slab (e.g., under HSN 8708 for parts and accessories of motor vehicles), electrical and lighting components specifically designed for vehicles often attract the 18% rate.

It’s crucial to distinguish headlights from individual LED components or bulbs that might be used within a headlight assembly. For instance, Light Emitting Diodes (LEDs) themselves (HSN 854140) or certain LED lamps (HSN 85395000) have their own HSNs and might have different GST rates (e.g., 12% for general LED lamps). However, when assembled into a complete headlight unit for a vehicle, the classification typically shifts to HSN 8512.

Therefore, for accurate compliance, always classify the complete headlight assembly based on its intended use for cycles or motor vehicles under HSN 8512.