HSN Code 94055031
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- non-electrical lamps and lighting fittings: - oil pressure lamps: kerosene pressure lanterns
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- non-electrical lamps and lighting fittings: - oil pressure lamps: kerosene pressure lanterns
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.