LED Light HSN Code and GST Rate
LED Light HSN Code and GST Rate - LED lights have become the most popular lighting solution in India, used in homes, offices, and streets. If you're a buyer, seller, or exporter of LED lights, knowing the correct HSN code and GST rate is essential for proper billing and tax compliance.
This guide will help you understand LED light HSN codes and GST rates in simple terms.
What is HSN Code for LED Lights?
HSN code (Harmonized System of Nomenclature) is a 6-8 digit code used to classify products for taxation and trade purposes. For LED lights, the primary HSN code is 85395000, which falls under Chapter 85 (Electrical Machinery and Equipment).
However, different types of LED lights may have specific HSN codes based on their design and use.
LED Light HSN Code List
Here are the HSN codes for different types of LED lights commonly used in India:
LED Bulbs and Lamps: HSN Code 85395000 - This covers standard LED bulbs used in homes and offices, including round bulbs, decorative lamps, and energy-saving LED bulbs.
LED Tube Lights: HSN Code 85395000 - LED tube lights that replace traditional fluorescent tubes fall under this code. These are popular in offices, shops, and commercial spaces.
LED Panel Lights: HSN Code 94054090 - Flat LED panels used for ceiling lighting in modern buildings. Some also use HSN 85395000 depending on classification.
LED Street Lights: HSN Code 94051000 - Street lights and outdoor LED fixtures designed for public lighting come under this category.
LED Strip Lights: HSN Code 85395000 - Decorative LED strips used for home decoration, advertising boards, and accent lighting.
LED Downlights and Spotlights: HSN Code 94051090 - Recessed ceiling lights and focused spotlights used in homes and commercial spaces.
What is the GST Rate on LED Lights?
The GST rate on LED lights is 18% across all categories. This uniform rate applies whether you're buying LED bulbs, tube lights, panels, or street lights.
Important: Before July 2017, LED lights attracted 28% GST, but the government reduced it to 18% to promote energy-efficient lighting solutions.
HSN Code 85395000 – Complete Details
Description: LED lamps and light fittings
Chapter: 85 – Electrical machinery and equipment
GST Rate: 18%
Includes: LED bulbs, tubes, lamps, and other electric discharge lamps
Why is HSN Code Important?
Using the correct HSN code is crucial for:
Tax Compliance: Ensures you pay the right GST amount and avoid penalties during tax audits.
Export-Import: HSN codes are mandatory for customs clearance when exporting or importing LED lights.
GSTR Filing: Accurate HSN codes must be mentioned in your GST returns (GSTR-1 and GSTR-3B).
Business Transactions: Helps buyers and sellers communicate clearly about product categories.
GST on LED Lights – Quick Summary
| LED Light Type | HSN Code | GST Rate |
|---|---|---|
| LED Bulbs | 85395000 | 18% |
| LED Tube Lights | 85395000 | 18% |
| LED Panel Lights | 94054090 | 18% |
| LED Street Lights | 94051000 | 18% |
| LED Strip Lights | 85395000 | 18% |
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Conclusion:
LED lights fall under HSN code 85395000 (for most types) with a GST rate of 18%. Always verify the specific HSN code based on your LED light category to ensure accurate tax filing and smooth business operations.
