HSN Code 94054090 -- – Lamps and lighting fittings including searchlights and spotlights and parts ther (GST Rate 5%)

HSN Code 94054090

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 - other electric lamps and lighting fittings: other

HSN94054090

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 - other electric lamps and lighting fittings: other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 9405
Subheading: 940540
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Lamps and lighting fittings including searchlights and spotlights and parts ther. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 94054090?
HSN Code 94054090 is the official Harmonized System of Nomenclature code for Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 94054090?
HSN Code 94054090 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 94054090 belong to?
HSN Code 94054090 falls under Chapter 94 -- Furniture; bedding; lamps of the GST tariff.
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