HSN code for LED bulb: 8539 52 00 and the other 8539 lines
On the GST portal master, LED lamps are 8539 52 00, and that is the line for an LED bulb at 8 digits. DGCIS words heading 8539 as electric filament or discharge lamps, sealed beam lamp units, ultra-violet or infra-red lamps, arc lamps, and light-emitting diode (LED) lamps. The master still lists the older 8539 50 00 as well; for a new invoice or listing, use 8539 52 00.
| Line | Wording in the master | Use it for |
|---|---|---|
| 8539 52 00 | LED lamps | LED bulbs and LED tube lamps |
| 8539 51 00 | LED modules | A light-source board sold on its own |
| 8539 50 00 | Older LED line, still listed | Old supplier invoices only |
| 8539 21 10 | Tungsten halogen: miniature, with fittings | Small halogen lamps |
| 8539 21 20 | Tungsten halogen: for automobiles | Car halogen bulbs |
| 8539 21 90 | Tungsten halogen: other | Other halogen bulbs |
| 8539 90 90 | Parts, other | Loose lamp parts |
Source: GST portal HSN master, heading 8539, read 11 Oct 2026; the same 8539 52 00 line is on our LED light HSN code page. Last verified: 23 Oct 2026.
A seller with up to ₹5 crore aggregate turnover last year writes just 8539 on the invoice; above ₹5 crore it is 853952 (CBIC Notification 78/2020-Central Tax, from 1 April 2021; optional on B2C invoices below ₹5 crore). The full 8539 52 00 goes on shipping bills and on any marketplace form that asks for 8 digits.
LED bulb HSN code: 8539 or 9405?
If the buyer fits it into a holder they already have, it is a lamp under 8539; if it arrives with its own body, wiring and mount, it is a fitting under 9405. A B22 bulb, an E27 bulb and a loose LED tube all go into an existing socket, so they are lamps. A batten with the tube built in, a ceiling panel or a string of lights is a finished fitting.
Getting this wrong changes the code, not the tax: 8539 is 18% under Schedule II S.No. 511 and 9405 is 18% under S.No. 614. A car headlamp unit is a third case, heading 8512 (S.No. 485, also 18%), while a loose replacement bulb for that headlamp stays in 8539. The 9405 lines for battens, panels and festive lights are on our LED light HSN code page.
GST rate on LED bulb and what to enter
GST on an LED bulb is 18%, under Schedule II S.No. 511 of Notification 9/2025-IT(Rate), from 22 September 2025. That entry covers the whole of heading 8539, so halogen and filament bulbs sit at the same rate. Sites still printing 12% are out of date: GST 2.0 runs on slabs of 5%, 18% and 40% (PIB).
- Decide lamp or fitting using the test above.
- Type 8539 in the listing’s HSN field for a bulb; on the invoice, write 8539, or 853952 if your turnover last year was above ₹5 crore.
- Select 18% GST, and print the same code and rate on the tax invoice.
Worked case (illustration): an electricals seller lists a pack of 9 W LED bulbs and a 20 W LED batten as two products. The bulbs are 8539 52 00 (8539 on a 4-digit invoice) at 18%; the batten is a 9405 fitting, also 18%. Same rate, two codes, so keep them as separate catalog entries.
Checked against DGCIS and the GST portal
On 23 Oct 2026 we pulled heading 8539 from the GST portal master again. Its 4-digit label for 8539 reads "Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8536" (sic), close to DGCIS’s wording for heading 8538 (which ends "8535, 8536 or 8537"), not the lamp heading, and some code-list sites copy it. The 8-digit lamp lines under it are correct; use the DGCIS text when you need the heading’s description.
Related HSN codes for lighting sellers
Bulbs usually share a catalogue with fittings and festive lights. These pages carry those codes.
| Item | Heading | Page |
|---|---|---|
| LED fittings, strips, festive lights | 9405 | LED light HSN code |
| Toys with lights | 9503 | Toys HSN code |
| Other seller products | — | HSN codes list by product |
| A product not listed here | — | HSN code finder |
Headings as checked on each linked page.
Frequently asked questions
What is the HSN code for LED bulb?
8539 52 00; heading 8539 covers light-emitting diode (LED) lamps.
What is the 8-digit HSN code for LED bulb?
8539 52 00, LED lamps, on the GST portal master; the older 8539 50 00 is still listed, but use the newer 8539 52 00.
What is the GST rate on LED bulbs?
18%, Schedule II S.No. 511 of Notification 9/2025-IT(Rate), from 22 September 2025.
Is an LED bulb HSN 8539 or 9405?
8539 for the bulb itself; 9405 for a complete fitting such as a batten or panel; both 18%.
How many digits of the LED bulb HSN code do I enter?
4 digits, 8539, if turnover is up to ₹5 crore; 6 digits, 853952, above that.
What is the HSN code for an LED tube light?
An LED tube sold on its own is an LED lamp, 8539 52 00; a batten with the tube built in is a 9405 fitting.
Related
Checked by the StitchMagic team on 23 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.