LED light HSN code list: 6 digit and 8 digit lines
On the GST portal master, LED lamps are 8539 52 00 and LED modules 8539 51 00; LED-only fittings take the 9405 lines ending in 1, such as 9405 11 00 for ceiling and wall fittings. The 6-digit code is the first six digits, for example 853952 or 940511.
| HSN (8 digit) | Description | GST |
|---|---|---|
| 8539 51 00 | LED modules (light source boards sold on their own) | 18% |
| 8539 52 00 | LED lamps: LED bulbs and LED tube lamps | 18% |
| 8539 21 10 | Miniature tungsten halogen lamps with fittings | 18% |
| 8539 21 20 | Tungsten halogen lamps for automobiles | 18% |
| 8539 21 90 | Other tungsten halogen lamps | 18% |
| 8539 90 90 | Parts of lamps of heading 8539, other | 18% |
| 9405 11 00 | Ceiling or wall fittings, chandeliers, designed only for LED light sources | 18% |
| 9405 19 00 | Ceiling or wall fittings, chandeliers, other light sources | 18% |
| 9405 21 00 | Electric table, desk, bedside or floor lamps, designed only for LED | 18% |
| 9405 29 00 | Electric table, desk, bedside or floor lamps, other | 18% |
| 9405 31 00 | Lighting sets of a kind used for Christmas trees, designed only for LED | 18% |
| 9405 39 00 | Lighting sets of a kind used for Christmas trees, other | 18% |
| 9405 41 00 | Other electric fittings, photovoltaic (solar), designed only for LED | see note |
| 9405 42 00 | Other electric fittings designed only for LED (strip sets, floodlights, garden lights) | 18% |
| 9405 49 00 | Other electric lamps and fittings, other light sources | 18% |
| 9405 61 00 | Illuminated signs and name-plates, designed only for LED | 18% |
| 9405 69 00 | Illuminated signs and name-plates, other | 18% |
| 9405 91 00 | Parts of fittings, of glass | see note |
| 9405 92 00 | Parts of fittings, of plastics | see note |
| 9405 99 00 | Parts of fittings, other | see note |
| 8541 41 00 | Light-emitting diodes (LED chips), not made up into a lamp or fitting | 18% |
8-digit lines: GST portal HSN master (search), read 11 Oct 2026. GST: Notification 9/2025, from 22 Sep 2025. 9405 41 00: a solar lantern or solar lamp is 5% (Sch. I S.No. 437(f)). Parts: 18% for electric fittings; glass chimneys and parts of hurricane or kerosene lanterns are 5% (Sch. I S.No. 495).
The portal still lists older HS 2017 lines such as 8539 50 00 for LED lamps and 9405 40 90 for other electric fittings, and many code-list pages print them. For a new invoice, use the split lines above: 8539 52 00 for an LED bulb, and the 9405 line that says "designed only for LED" for an LED fitting.
Bulb or fitting: HSN code for lights, 8539 vs 9405
Heading 8539 is the light source itself, and heading 9405 is the complete fitting that holds or contains it. DGCIS lists 8539 as filament or discharge lamps, including LED lamps, and 9405 as lamps and lighting fittings.
The test: if the buyer screws or plugs it into a holder, it is a lamp under 8539. If it comes with its own body, wiring and mount, like a ceiling panel, it is a fitting under 9405.
Some export sites call 8539 the main LED light code; that holds for bulbs only. A ceiling panel, a table lamp and a string of fairy lights all sit in 9405, each on its own 8-digit line, as the list above shows.
LED light HSN code and GST rate: 18%, not 12%
GST on LED bulbs (8539) and LED light fittings (9405) is 18%, under Schedule II of Notification 9/2025-IT(Rate): S.No. 511 covers the whole of 8539 and S.No. 614 covers 9405 apart from kerosene and hurricane lanterns.
Several code-list pages still print 12% for LED lights. That slab no longer exists: GST 2.0 has a standard rate of 18%, a merit rate of 5% and a de-merit rate of 40% (PIB). Hurricane and kerosene lanterns (9405, S.No. 495) are 5%.
Which LED light HSN code to enter on a Meesho or Flipkart listing
For a Meesho or Flipkart listing, put 9405 for a complete LED fitting or 8539 for an LED bulb in the HSN box, and 18% as the GST rate. Lighting has no price-per-piece slab.
- Pick the row in the table that matches the product as sold.
- Enter 4 digits (9405 or 8539) if last year’s aggregate turnover was up to ₹5 crore, or 6 digits (940531, 853952 and so on) above ₹5 crore (CBIC Notification 78/2020–Central Tax, from 1 April 2021).
- Choose 18% for every electric LED item, and 5% only for a solar lantern or solar lamp.
- Use the same code and rate on the tax invoice and in GSTR-1 Table 12 (GSTN advisory).
Worked case for Diwali: a supplier lists 10 m warm-white LED string lights and LED bulbs. The string lights go in as 9405 at 18% (940531 for a tree-lighting set, else 940542), and the bulbs as 8539 at 18% (853952). Keep them in separate catalogs.
Check payout in the Meesho commission calculator and price combo packs with the price-per-piece guide. ListMagic, a Chrome extension, fills the Supplier Panel form; you press Submit.
| Item | HSN heading | Where to look |
|---|---|---|
| Home decor items sold with lights | by item | Home decor HSN code page (coming soon) |
| Diya and candle sets for Diwali | by item | Candle HSN code page (coming soon) |
| Light-up and battery toys | 9503 | Toys HSN code |
| Shipping carton for light boxes | by material | Carton box HSN code |
Headings checked 11 Oct 2026. More items in the HSN codes list.
Worked example: a round LED ceiling panel
Take a round LED ceiling panel sold with its own frame and driver at an illustrative ₹349. It is a complete fitting built only for LEDs, so the 8-digit line is 9405 11 00, the 6 digits are 940511 and the 4 digits 9405. GST is 18% under Schedule II S.No. 614: the panel runs on mains power, so the 5% solar-lamp entry does not apply.
In the Meesho catalog form, the HSN box gets 9405 when last year’s turnover was ₹5 crore or less, or 940511 above that, and the GST dropdown gets 18%. Because lighting has no price band, a ₹99 panel and a ₹1,999 panel carry identical entries.
Strip lights, Diwali lights and solar lights
LED strip lights, Diwali jhalars, curtain lights and fairy lights are complete lighting fittings, so they take 9405. The plug, controller and wire make them a finished light. A string set of the kind used on Christmas trees, built only for LEDs, is 9405 31 00; other LED strips and curtain lights with a driver or plug fall in 9405 42 00.
Bare LED chips or diodes without a fitting are semiconductor devices under 8541 41 00, also 18% (Schedule II S.No. 513). If you sell a finished strip, you will not need that line.
A solar lantern or solar garden lamp is 5% GST. The entry is Schedule I S.No. 437(f), which reads “solar lantern / solar lamp”, and it does not stretch to a light you plug into the mains; that stays at 18%. On the master, a photovoltaic LED fitting sits at 9405 41 00.
Halogen light, LED tube light and car LED light HSN codes
Halogen light HSN code
A halogen bulb is a tungsten halogen lamp under 8539 21, at 18%, like an LED bulb. A halogen floodlight sold with its own housing is a fitting under 9405.
LED tube light HSN code
An LED tube on its own is an LED lamp, 8539 52 00; a batten with the tube built in is a fitting, 9405 11 00. Both are 18%, so only the code on the invoice changes.
Car LED light HSN code
A headlamp, tail-lamp or fog-lamp unit for a car or bike is 8512, electrical lighting equipment for vehicles, at 18% (Schedule II S.No. 485). A replacement car LED bulb stays in 8539.
Frequently asked questions
Is HSN code 9405 for LED lights?
Yes, for complete LED light fittings; LED bulbs and lamps are 8539 52 00. Both are 18% GST (Notification 9/2025-IT(Rate), Schedule II).
What is the 8 digit HSN code for LED lights?
8539 52 00 for an LED bulb or tube lamp; for fittings it is the 9405 line designed only for LED, such as 9405 11 00 for a ceiling panel, 9405 21 00 for a table lamp and 9405 31 00 or 42 00 for string lights.
What is the 6 digit HSN code for LED lights?
853952 for LED lamps and 940511, 940521, 940531 or 940542 for LED fittings, by type; sellers above ₹5 crore turnover print 6 digits.
What is HSN 85395200, and is 85395000 still used?
85395200 is LED lamps on the GST portal master; 85395000 is the older HS 2017 line for the same goods, which the master still lists. Both are 18% under S.No. 511.
What is HSN code 94054090?
It is the older HS 2017 line for other electric lamps and lighting fittings; for an LED-only fitting the master now has 9405 42 00. GST is 18% either way.
Is GST on LED lights 12%?
No. The 12% slab was removed on 22 September 2025; LED bulbs and fittings are in the 18% schedule.
What is the HSN code for LED tube lights?
An LED tube lamp is 8539 52 00; a complete batten fitting is 9405 11 00. Both are 18%.
What is the HSN code for halogen lights?
A halogen bulb is 8539 21; a halogen floodlight with its own housing is 9405. Both are 18%.
What is the HSN code for car LED lights?
A vehicle headlamp or tail-lamp unit is 8512 at 18% (Schedule II S.No. 485); a loose replacement LED bulb stays in 8539.
Related
Checked by the StitchMagic team on 11 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.