Solar Street Light HSN Code
GST rates and HSN code for Solar Street 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 | – |
Shedding Light on Solar Street Light HSN Codes and GST
Solar street lights represent a fantastic blend of sustainable technology and practical illumination. As interest in renewable energy solutions grows, understanding the financial and legal aspects, such as HSN codes and GST rates, becomes crucial for businesses and consumers alike.
The Harmonized System of Nomenclature (HSN) code is a globally recognized system for classifying traded products. It plays a vital role in determining the applicable Goods and Services Tax (GST) in India. When it comes to solar street lights, the classification can vary depending on whether you’re dealing with a complete system or individual components.
Understanding the HSN for Solar Street Lights
Generally, a complete solar street light system, which is a composite supply of various components, falls under HSN Chapter 94, specifically related 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 building.”
More precisely, HSN codes like 9405 5040 are often applied to “Solar lanterns or lamps,” which effectively covers integrated solar street lights. This classification is significant as it often attracts a lower GST rate due to the government’s push for renewable energy.
However, if you procure or supply individual components of a solar street light, they might fall under different HSN codes and consequently attract different GST rates:
- Solar Cells, Assembled in Modules or Made Up into Panels: These are typically found under HSN 8541 4012 (or similar codes like 8541 4011) and are usually taxed at 12%.
- LED (Light Emitting Diode) Lamps: These generally come under HSN 8539 5000 and attract a GST rate of 12%.
- LED Drivers and MCPCBs (Metal Core Printed Circuit Boards): These can be classified under HSN 9405 2100 or other relevant codes within Chapter 94, often attracting 18% GST.
- Diodes, Transistors, and Similar Semi-Conductor Devices (including Photosensitive Semi-Conductor Devices, Photovoltaic Cells, and Light Emitting Diodes): These components fall under HSN codes such as 8541 9000, 8541 1000, and 8541 4090, generally attracting 18% GST.
- Lamps and Lighting Fittings (general): Broader categories like HSN 9405 1020, 9405 5020, or 9405 4090 might apply to various lighting fittings, with GST typically at 18%.
- Other Electrical Machinery and Equipment Parts: HSN codes like 8515 3990, 8515 2900, 8515 2120, and 8515 8090 cover various electrical machinery and equipment parts, usually with an 18% GST rate.
- Solar Power Generating System (as a composite supply): While individual components may have higher rates, a complete solar power generating system, including solar street lights, when supplied as a composite unit, often sees a blended GST rate. A common understanding from Advance Ruling Authorities is that 70% of the contract value is considered goods (taxed at 12%) and 30% as services (taxed at 18%), leading to an effective GST rate of approximately 13.8%.
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