HSN code directory

HSN Code 9405: Lamps and lighting fittings including searchlights

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


All 8-digit HSN codes under this heading

HSN codeDescription
94051010Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: hanging lamps, complete fittings
94051020Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: wall lamps
94051090Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: other
94052010Electric table, desk, bedside or floor-standing lamps: table lamps, complete fittings
94052090Electric table, desk, bedside or floor-standing lamps: other
94053000Lighting sets of a kind used for christmas trees
94054010Other electric lamps and lighting fittings: searchlights and sportlights
94054090Other electric lamps and lighting fittings: other
94055010Non-electrical lamps and lighting fittings: hurricane lanterns
94055020Non-electrical lamps and lighting fittings: miner's safety lamps
94055031Non-electrical lamps and lighting fittings: - oil pressure lamps: kerosene pressure lanterns
94055039Non-electrical lamps and lighting fittings: - oil pressure lamps: other
94055040Non-electrical lamps and lighting fittings: solar lanterns or lamps
94055051Non-electrical lamps and lighting fittings: - other oil lamps: metal
94055059Non-electrical lamps and lighting fittings: - other oil lamps: other
94056010Illuminated signs, illuminated name-plates and the like: of plastic
94056090Illuminated signs, illuminated name-plates and the like: of other materials
94059100Parts: of glass
94059200Parts: of plastics
94059900Parts: other


GST rate guide for this chapter

Most furniture, mattresses and lighting fittings are taxed at 18%. Furniture of bamboo or cane attracts 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.