Tube light HSN Code
GST rates and HSN code for Tube light.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | Monitors And Projectors, Not Incorporating Television Reception Apparatus, Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcastreceivers Or Sound Or Video Recording Or Reproducing Apparatus – Cathode-Ray Tube Monitors | 8528 | 28% | – | 27/07/2018 1/07/2017 | – |
| 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 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 | – | |
| Monitors And Projectors, Not Incorporating Television Reception Apparatus. Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receiver Or Sound Or Video Recording Or Reproducing Apparatus – Cathode-Ray Tube Monitors — Of A K | 85284100 | 28% | – | 27/07/2018 1/07/2017 | – | |
| 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% | – | – | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Power Driven Pumps Primarily Designed For Handling Water, Namely, Centrifugal Pumps (Horizontal And Vertical), Deep Tube-Well Turbine Pumps, Submersible Pumps, Axial Flow And Mixed Flow Vertical Pumps | 8413 | omitted | – | 01/07/2017 | – |
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Light Naptha | 27101221 | 18% | – | 01/07/2017 | – |
| Articles of iron or steel | Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Flanges : Other | 73079190 | 18% | – | 01/07/2017 | – |
| Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Threaded Elbows, Bends And Sleeves : Galvanised | 73079210 | 18% | – | 01/07/2017 | – | |
| Nickel and articles thereof | Nickel Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Tubes And Pipes | 7507 | 18% | – | 01/07/2017 | – |
| Tin and articles thereof | Tin Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves)- Tin Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) : Tubes And Pipes | 80060010 | 0 | – | 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 | – |
| Zinc and articles thereof | Zinc Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves)- Zinc Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) : Tube Or Pipe Fittings | 79060020 | 0 | – | 01/07/2017 | – |
Understand the Tube Light HSN Code: Your Guide to Taxation
Tube lights, whether traditional fluorescent tubes or modern LED linear lights, are fundamental to lighting homes, offices, and industrial spaces. For businesses involved in the manufacturing, import, or sale of these lighting fixtures, accurately identifying their Harmonized System of Nomenclature (HSN) code is essential for seamless Goods and Services Tax (GST) compliance.
Tube Light HSN Code and GST Rate
Tube lights, as lighting fittings, fall under HSN Chapter 94: 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 specifically, they are categorized under the heading for “Lamps and lighting fittings.”
Here’s the key HSN code and GST rate for tube lights:
- For 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:
- HSN Heading: 9405
- Specific HSN Code for Tube Lights (and similar lighting fittings): While “Tube Light” isn’t explicitly listed by name, it would typically fall under 94051020 (Lamps for lighting purposes of a kind used as electric lamps, other than those of heading 8539, which are filament or discharge lamps), or a more general sub-heading like 94054090 (Other electric lamps and lighting fittings). For LED tube lights, 94052100 (Designed For Use Solely With Light-Emitting Diode (Led) Light Sources) would also be highly relevant.
- GST Rate: 18%
- Effective Date: November 15, 2017 (originally July 1, 2017, for the broader category).
It’s important to distinguish tube lights from other HSN categories related to light or electricity found in the provided data:
- Diodes, Transistors, Light Emitting Diodes (LEDs): HSN 8541 (18% GST). These are components of LED lights, not the complete tube light fixture.
- Monitors and Projectors (Cathode-Ray Tube Monitors): HSN 8528 (28% GST, revised from 1/07/2017 to 27/07/2018). These are display devices, not lighting.
- Electric Soldering, Brazing, Welding Machines: HSN 8515 (18% GST). These are industrial machines.
- Pipes and fittings (Iron, Steel, Nickel, Tin, Zinc): HSN 7307, 7507, 8006, 7906 (ranging from 0% to 18% GST). These are materials or fittings, not lighting fixtures.
- Light Naptha: HSN 27101221 (18% GST). This is a fuel, completely unrelated to lighting.
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