Solar light HSN Code
GST rates and HSN code for Solar 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 | – | |
| Solar Cells, Assembled In Modules Or Made Up Into Panels | 85414012 | 18% | – | 01/07/2017 | – | |
| 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 | – | |
| 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 | – |
Understand The Solar Light HSN Code
Solar lights are an increasingly popular choice for homes, streets, and gardens, offering an eco-friendly and cost-effective lighting solution. If you’re involved in the solar industry, from manufacturing to retail, knowing the correct HSN code and GST rate for solar lights is essential for proper tax compliance.
Understand the HSN Code for Solar Lights
The HSN code for solar lights and related systems falls under Chapter 94, which covers “Lamps and lighting fittings.” The most relevant HSN code for a complete solar light, such as a solar lantern, solar street light, or solar home lighting kit, is 94055040. The description for this code is “Solar lanterns/lamp etc.”
This classification is designed for lighting products that use a solar power source, making it the most direct and appropriate code for a complete solar light system.
Discover the Applicable GST Rate
The GST rate for solar lanterns and lamps under HSN code 94055040 is 5%. This is a concessional rate provided by the government to promote renewable energy products. This rate applies to the entire composite system when it is supplied as a unit, including the solar panel, battery, and LED light.
It’s important to note that while the entire solar light system is taxed at 5%, the individual components, if sold separately, may attract higher GST rates. For example:
- Solar Cells and Panels: HSN 85414012 at 18%.
- LED Lamps: HSN 85395000 at 12%.
- Batteries: HSN 8507 at 18% or 28%.
- Mounting Structures: HSN 7308 at 18%.
Differentiate the Components from the System
The data you provided includes various HSN codes that contain the word “light” but are not for a complete solar light system.
- LED Drivers and MCPCBs: These are parts of lighting fittings and are classified under Chapter 94, but they are components, not the full product.
- Semiconductor Devices: HSN codes under Chapter 85, such as 8541, are for components like diodes and photovoltaic cells (solar cells).
- Soldering Machines: HSN 8515 is for machinery used in the manufacturing process, not the lighting product itself.
- Light Naptha: HSN 2710 is for mineral fuels, which is a different product entirely.
Therefore, when you are selling a solar light as a single, integrated product, it should be classified under the HSN code for solar lanterns/lamps to avail the concessional GST rate.
By using the correct HSN code, you can ensure accurate GST calculations, benefit from the reduced tax rate for renewable energy products, and maintain compliance.
Facebook
Twitter
Instagram
LinkedIn
Youtube
