Light bulb HSN Code

Understanding the correct HSN (Harmonized System of Nomenclature) code for light bulbs is crucial for businesses in India to ensure proper GST (Goods and Services Tax) compliance. The HSN code system is a global standard for product classification, essential for taxation and trade. Our provided data indicates that light bulbs primarily fall under Chapter 94: Furniture; bedding, mattresses…lamps and lighting fittings… and Chapter 85: Electrical machinery and equipment…. The specific HSN code and GST rate often depend on the type of light bulb, especially distinguishing between traditional and LED lamps.

Shine a Light on HSN Codes for Bulbs and Lighting

The HSN code system, an internationally recognized method for classifying goods, is fundamental to India’s GST framework. For light bulbs, their classification is quite specific, depending on their technology and intended use.

Let’s explore the relevant HSN codes for various light bulbs:

LED (Light Emitting Diode) Lamps

LED technology has a distinct classification:

• HSN Code 85395000: This code is specifically for “Light-Emitting Diode (LED) lamps.” This is the most direct classification for LED bulbs. These LED lamps were initially subject to a 12% GST rate, effective from November 15, 2017 (originally July 1, 2017). However, recent updates indicate that as of July 18, 2022, LED lamps moved to a 18% GST rate under HSN 9405. This change was aimed at standardizing rates for lighting fittings.

General Lamps and Lighting Fittings

Many light bulbs, especially when considered as part of a lighting fitting or system, fall under Chapter 94:

• HSN Code 9405: This broad heading covers “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 Or Included.” Within this chapter, various sub-headings exist, often carrying an 18% GST rate (effective from November 15, 2017, with an earlier date of July 1, 2017). Examples from your data include:
  • 94051090: “Lamps And Lighting Fittings Including Searchlights And Spotlights And Parts Thereof…” (general category for ceiling/wall fittings).
  • 94051020: Similar to the above, for specific types of lamps and lighting fittings.
  • 94052100: “Designed For Use Solely With Light-Emitting Diode (Led) Light Sources” (though this might refer more to fixtures than standalone bulbs).
  • 94055020: “Lamps And Lighting Fittings… Miners Safety Lamps.”
  • 94054090: “Lamps And Lighting Fittings… Other electric lamps and lighting fittings.”
  It’s important to note that while LED lamps had a specific 12% rate under 85395000, the trend for a broader range of lighting, including LED lights and fixtures, has shifted to 18% under 9405 since July 2022.

Components of LED Lighting

For specific parts used in LED lighting, separate HSNs exist:

• HSN Code 9405 omitted (as per data): “Led (Light Emitting Diode) Driver And Mcpcb (Metal Core Printed Circuit Board).” These components are crucial for LED functionality. The GST rate for these is also generally aligned with the finished product.
• HSN Code 854140: This broadly covers “Photosensitive Semi-Conductor Devices, Including Photo Voltaic Cells Whether Or Not Assembled In Modules Or Made Up Into Panels; Light-Emitting Diodes (Led).” Light Emitting Diodes (LEDs) themselves, as semiconductor devices, fall here, attracting an 18% GST rate, effective from July 1, 2017.

Traditional Filament and Discharge Lamps

While not explicitly detailed for incandescent bulbs in your provided data, general “Electric filament or discharge lamps” are typically classified under HSN 8539. Historically, different types of traditional bulbs (incandescent, CFLs) had varied rates, but often aligned with general lighting rates.

Ensure Your Light Bulb HSN Code is Accurate

Selecting the correct HSN code for your light bulb products is crucial for maintaining compliance with GST regulations in India. Given the recent shifts, particularly for LED products, it’s vital to stay updated. Misclassification can lead to incorrect tax collection, penalties, and customs clearance issues. Always consult official government resources like the GST portal, the latest CBIC notifications, or seek advice from a tax professional to ensure accurate classification for your specific light bulb types.