Street light HSN Code

Understanding the HSN Code for Street Lights

Street lights are fundamental to modern infrastructure, providing essential illumination for safety and navigation after dark. From traditional high-pressure sodium lamps to energy-efficient LED luminaires, their technology has evolved significantly. For businesses involved in the manufacturing, supply, or installation of street lights in India, knowing the correct Harmonized System of Nomenclature (HSN) code and associated Goods and Services Tax (GST) rates is crucial for accurate compliance.

The classification of street lights largely depends on their type, particularly whether they use LED technology or not, and whether they are a complete unit or just components.

The Street Light HSN Codes

The primary chapter for street lights and other lighting fittings is Chapter 94: Furniture; bedding… lamps and lighting fittings, not elsewhere specified or included; illuminated signs….

LED Street Lights: The Modern Standard

With the push for energy efficiency, LED street lights have become the norm. The data provided points to several relevant HSN codes under Chapter 94 for these modern lighting solutions.

• 94054090: Other Electric Lamps And Lighting Fittings
  • This is a widely used HSN code for general electric lamps and lighting fittings, and it specifically includes “Solar Led Street Light” and “Led Street Light” in associated product lists. The GST rate for items under this code is 18%, effective from July 1, 2017 (with a rate revision on November 15, 2017).
• 94055040: Solar Lanterns/Lamp Etc.
  • This HSN code is particularly relevant for solar street lights, as it explicitly includes “Solar Street Light”. Given the government’s push for renewable energy, solar street lights often have a lower GST rate. The GST rate for this HSN is 12%, effective from November 15, 2017. This reflects a policy aimed at promoting sustainable energy solutions.
• 94052100: Designed For Use Solely With Light-Emitting Diode (Led) Light Sources
  • This code applies to lighting fittings specifically designed for LED light sources. The GST rate is 18%.

Components of Street Lights

Individual components of street lights fall under different HSN codes, primarily within Chapter 85: Electrical machinery and equipment and parts thereof.

• 854140 (and sub-codes like 85414090): Photosensitive Semi-Conductor Devices, Including Photo Voltaic Cells Whether Or Not Assembled In Modules Or Made Up Into Panels; Light-Emitting Diodes (Led)
  • This broad HSN covers Light Emitting Diodes (LEDs) themselves, which are the core light source in LED street lights. The GST rate for these is 18%, effective from July 1, 2017.
• 85419000: Diodes, Transistors And Similar Semi-Conductor Devices… Parts
  • This covers parts of such semiconductor devices, including those used in LEDs. The GST rate is 18%, effective from July 1, 2017.
• 85395000: Light-Emitting Diode (Led) Lamps
  • This specific HSN applies directly to LED lamps or bulbs. The GST rate is 12%, effective from November 15, 2017 (initially 18% from July 1, 2017, then revised). This distinction is important as a complete street light fixture (9405) might have a different rate than just the LED lamp/bulb (85395000).

Other Lighting Fittings

Other general lighting fittings, even if not specifically “street lights,” but which might be used in street lighting applications, could fall under broader HSNs within Chapter 94.

• 94051020, 94055020, 94054010: These codes also describe various types of lamps and lighting fittings, generally attracting an 18% GST rate.

It is crucial to understand that the classification depends on the specific nature of the product being supplied. A complete solar LED street light system might be classified differently than just the LED lamp or the street light pole. For composite supplies (like a street lighting project involving both goods and installation services), the GST rate for the principal supply typically applies, which can be complex and may involve separate rates for goods and services portions.

Always consult the latest GST notifications and seek professional advice for precise HSN classification and GST implications for your specific products and services.