LED Bulb HSN Code & GST Rate

The HSN code for LED bulbs is 85395200 in India.

LED bulbs fall under HSN Heading 8539, which covers electric lamps and related light sources. Under the current tariff structure, 85395200 specifically covers light-emitting diode (LED) lamps.

LED bulbs under this classification generally attract 18% GST.

What Is the HSN Code for LED Bulbs?

The specific HSN code for LED bulbs is:

85395200 — Light-emitting diode (LED) lamps

The classification hierarchy is:

  • 85 – Electrical machinery and equipment and parts thereof

  • 8539 – Electric lamps and related light sources

  • 853952 – Light-emitting diode (LED) lamps

  • 85395200 – LED lamps under the Indian tariff classification

The related code 85395100 applies to LED modules, not complete LED lamps or bulbs.

LED Bulb HSN Code – Quick Summary

Particular Details
Product LED Bulb / LED Lamp
HSN Heading 8539
Specific HSN Code 85395200
LED Module Code 85395100
GST Rate 18%
Chapter 85
Classification HSN – Goods

LED Bulb HSN Code Details

LED bulbs fall under Chapter 85 of the HSN classification.

Classification Level Code Description
Chapter 85 Electrical machinery and equipment and parts thereof
Heading 8539 Electric lamps and related light sources
Subheading 853951 Light-emitting diode (LED) modules
Tariff Item 85395100 LED modules
Subheading 853952 Light-emitting diode (LED) lamps
Tariff Item 85395200 LED lamps

The main distinction is whether the item is an LED module or a complete LED lamp/bulb.

HSN Codes for Different Types of LED Lighting Products

Product Type HSN Code
LED bulb / LED lamp 85395200
LED module 85395100
Other electric lamps under applicable 8539 classification 8539
LED lighting fixtures / luminaires May fall under 9405, depending on product
LED driver / electronic component Separate classification may apply

A complete LED bulb should not automatically be classified under the same code as an LED module or lighting fixture.

GST Rate on LED Bulbs

LED bulbs under HSN 8539 generally attract 18% GST.

For an applicable intra-state supply:

  • 9% CGST

  • 9% SGST

For an applicable inter-state supply:

  • 18% IGST

Example

If LED bulbs have a taxable value of ₹10,000:

  • Taxable value: ₹10,000

  • GST @ 18%: ₹1,800

  • Total invoice value: ₹11,800

For an applicable intra-state transaction:

  • CGST @ 9% = ₹900

  • SGST @ 9% = ₹900

What Is Included Under HSN 8539?

HSN 8539 broadly covers electric lamps and related light sources, including categories such as:

  • LED lamps

  • LED modules

  • Certain filament lamps

  • Certain discharge lamps

  • Arc lamps

  • Other specified electric lamps

For current LED classifications, the tariff distinguishes between:

  • 85395100 – LED modules

  • 85395200 – LED lamps

How to Choose the Correct HSN Code for LED Products

1. Check Whether It Is a Complete LED Bulb

If the product is a complete LED bulb or LED lamp intended for lighting:

85395200

2. Check Whether It Is Only an LED Module

If it is an LED module rather than a complete lamp:

85395100

3. Distinguish an LED Lamp from an LED Fixture

A complete luminaire or lighting fixture can fall under HSN 9405, depending on its design and construction.

Do not automatically classify every LED-based product under 85395200.

4. Use the Current Tariff Classification

Older references may show broader or legacy classifications for LED lighting products.

For current classification, businesses should distinguish:

  • 85395100 – LED modules

  • 85395200 – LED lamps

How to Add LED Bulb HSN Code to an Invoice

When invoicing LED bulbs:

  1. Enter the product name, such as 9W LED Bulb.

  2. Add HSN code 85395200.

  3. Enter the quantity.

  4. Add the taxable value.

  5. Apply the applicable GST rate.

  6. Apply CGST and SGST for an applicable intra-state supply or IGST for an applicable inter-state supply.

  7. Include the remaining mandatory GST invoice details.

Example Invoice Entry

Item HSN Code GST Rate
9W LED Bulb 85395200 18%

Related HSN Codes

HSN Code Description
8539 Electric lamps and related light sources
85395100 LED modules
85395200 LED lamps
853921 Certain halogen filament lamps
85392200 Other specified filament lamps
85393100 Fluorescent hot-cathode lamps
85393200 Mercury or sodium vapour lamps; metal halide lamps
9405 Lamps, lighting fittings and luminaires, depending on product type

Frequently Asked Questions

What is the HSN code for LED bulbs?

The HSN code for LED bulbs or LED lamps is 85395200.

What is HSN 8539?

HSN 8539 is the broad heading covering electric lamps and related light sources. LED lamps are specifically classified under 85395200.

What is HSN 85395200?

HSN 85395200 covers light-emitting diode (LED) lamps, including qualifying LED bulbs.

What is the GST rate on LED bulbs?

LED bulbs under HSN 8539 generally attract 18% GST.

What is the difference between HSN 85395100 and 85395200?

85395100 applies to LED modules.

85395200 applies to complete LED lamps or bulbs.

Is HSN 8539 the complete HSN code for an LED bulb?

No. 8539 is the four-digit heading. The more specific Indian tariff item for an LED lamp is 85395200.

Do LED fixtures use the same HSN code as LED bulbs?

Not always. A complete lighting fixture or luminaire can fall under HSN 9405, depending on the product, while LED lamps themselves fall under 85395200.

What is the HSN code for an LED module?

The HSN code for an LED module is 85395100.

Sources

  • Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 8539
  • Ministry of Commerce & Industry, Government of India — Indian tariff classification for Chapter 85
  • Government of India tariff schedules — HSN 85395100 and 85395200

Last Reviewed: 5 October 2026

The exact classification depends on whether the product is an LED module, LED lamp or a complete lighting fixture.

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