What is the GST (IGST) rate for HSN code 94051100?

HSN code 94051100 (LED Light) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 94051100?

The Basic Customs Duty (BCD) for HSN code 94051100 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 94051100 cover?

HSN code 94051100 covers LED Light. It sits under Chapter 94 – Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building, in Section XX – MISCELLANEOUS MANUFACTURED ARTICLES.

What is the unit of measurement for HSN code 94051100?

The standard unit of quantity (UQC) for HSN code 94051100 is u, as listed in the Customs Tariff.

What is the HSN code for LED lights?

Luminaires and lighting fittings designed for use solely with LED light sources are classified under 94051100 (chandeliers/ceiling/wall), 94052100 (table/desk/bedside) and 94053100 (illuminated signs and similar) within heading 9405.

HSN Code Finder · Product

LED Light HSN Code 9405

Q: What is the HSN code for LED Light?

The HSN code for LED Light is 94051100, classified under Chapter 94 – Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

LED lights and luminaires are classified under HSN heading 9405, which covers luminaires and lighting fittings. Fittings designed for use solely with LED light sources have dedicated tariff items separate from conventional luminaires.

Search any HSN code

Heading

9405

Primary code

94051100

GST / IGST

18%

Customs duty (BCD)

20%

LED Light HSN codes & GST rates

The 8-digit HSN/HS codes under heading 9405 (luminaires and lighting fittings including searchlights and spot- lights 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 lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares:). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
94051100	Designed for use solely with light-emitting diode (LED) light sources	18%	20%
94051900	Other luminaires:	18%	20%
94052100	Designed for use solely with light-emitting diode (LED) light sources	18%	20%
94053100	Designed for use solely with light-emitting diode (LED) light sources	18%	20%

FTA preferential rates: 12 partner agreement(s) listed for 94051100; best preferential rate 0% via ASEAN countries; 10 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for led light?

The HSN code for led light is 9405 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for led light the most common is 94051100, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How led light is classified under HSN

The HSN classification for led light narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 942-digitFurniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building
94054-digit headingLUMINAIRES AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOT- LIGHTS 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 lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares:
9405116-digit subheadingLUMINAIRES AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOT- LIGHTS 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 lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares:
940511008-digit tariff itemDesigned for use solely with light-emitting diode (LED) light sources

Section XX — MISCELLANEOUS MANUFACTURED ARTICLES

GST on led light

LED Light (HSN 9405) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 94051100 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported led light

When led light (HSN 94051100) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 94051100 →

Conclusion

The HSN code for led light is 9405 at the heading level, with 94051100 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.