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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 94056900LUMINAIRES 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 (Other)

94056900
18% IGSTSchedule II
Why might this GST rate differ?

This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.

9405690018% IGST · Schedule II

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 (Other)

Importing this at the standard rate costs ≈ ₹49.15 in duty for every ₹100 of shipment value.

Total duty (MFN)
49.15%
≈ ₹49.15 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

₹
Goods value (CIF)₹10,00,000
Basic Customs Duty (20%)₹2,00,000
AIDC (4%)₹40,000
Social Welfare Surcharge (10%)₹24,000
IGST (18%)₹2,27,520
Total duty payable₹4,91,520
Total landed cost₹14,91,520
This is the standard rate — pick an FTA origin to see savings.
94056900IGST18%Total49.15%
Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)·Last reviewed:

Compliance at a glance

Import policy:Free
*SELF-BALLASTED LED LAMPS FOR GENERAL LIGHTING SERVICES MUST CONFIRM TO IS 16102:PART 1:2012.FIXED GENERAL PURPOSE LED LUMINARIES MUST CONFIRM TO IS 10322:PART 5:SEC 1:2012.RECESSED LED LUMINARIES MUST CONFIRM TO IS 10322:PART 5:SEC 2:2012.LED LUMINARIES FOR ROAD AND STREET LIGHTINGS MUST CONFIRM TO IS 10322:PART 5:SEC 3:2012.LED FLOOD LIGHTS MUST CONFIRM TO IS 10322:PART 5:SEC 5:2013.LED HAND LAMPS MUST CONFIRM TO IS 10322:PART 5:SEC 6:2013.LED LIGHTING CHAINS MUST CONFIRM TO IS 10322:PART 5:SEC 7:2017.LED LUMINARIES FOR EMERGENCY LIGHTING MUST CONFIRM TO IS 10322:PART 5:SEC 8:2013.GOODS OR ARTICLES SHALL CONFORM TO THE CORRESPONDING INDIAN STANDARD AND SHALL BEAR THE STANDARD MARK UNDER A LICENSE FROM THE BUREAU OF INDIAN STANDARDS AS PER SCHEME II OF SCHEDULE II OF BUREAU OF INDIAN STANDARDS (CONFORMITY ASSESSMENT) REGULATIONS, 2018.REFER THE ELECTRONICS AND INFORMATION TECHNOLOGY GOODS (REQUIREMENT OF COMPULSORY REGISTRATION) ORDER, 2021.S.O.1248(E) DT 18-03-2021 & GEN NOTE 2(C) OF IMPORT POLICY* AS PER POLICY CONDITION 1 OF CH-94, RANDOM SAMPLING HAS BEEN ENABLED FOR LED PRODUCTS AND DC OR AC SUPPLIED CONTROL GEARS FOR LED MODULES AS NOTIFIED UNDER CRO, 2012. REF DGFT NTFN 32/2015-20 DT 17-09-2020.*

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitu
BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

20%₹20.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

20%₹4.00
SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹2.40
IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

18%₹22.75Notif. 009/2025-II614
Total Duty49.15%≈ ₹49.15 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 20% = ₹20.00
  2. AIDC = BCD × 20% = ₹4.00
  3. SWS = (BCD + AIDC) × 10% = ₹2.40(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹22.75
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹49.15 (49.15%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

  • ASEAN countriesBest rate0%save 20pp
  • Japan0%save 20pp
  • Least Developed Countries0%save 20pp
  • Malaysia0%save 20pp
  • Nepal0%save 20pp
  • Philippines0%save 20pp
  • SAFTA (LDC) countries0%save 20pp
  • Sri Lanka0%save 20pp
  • the republic of Korea0%save 20pp
  • SAFTA countries5%save 15pp
  • United Arab Emirats10%save 10pp
  • Australia10.7%save 9.3pp
  • MFN — no FTA (baseline)20%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.

Where this code sits

Section XX
MISCELLANEOUS MANUFACTURED ARTICLES
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
Tariff hierarchy
  1. 1
    9405Heading (4-digit)
    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:
  2. 2
    94056900Tariff Item (8-digit)
    Other
What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 94)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

• DGFT Policy: Guidelines for export-import procedures

• Customs Tariff: Complete HSN code list with duty rates

• GST Notifications: Latest tax-rate updates

• Trade Portal: Government trade documentation support

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HSN Code 94056900 — FAQs

Duty, GST and classification questions answered from the official Customs Tariff data.

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