{"id":7242,"date":"2024-01-11T10:58:24","date_gmt":"2024-01-11T10:58:24","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=7242"},"modified":"2026-10-05T05:02:24","modified_gmt":"2026-10-05T05:02:24","slug":"hsn-code-for-led-bulb","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-led-bulb\/","title":{"rendered":"LED Bulb HSN Code & GST Rate"},"content":{"rendered":"

The HSN code for LED bulbs is 85395200<\/strong> in India.<\/p>\n

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

LED bulbs under this classification generally attract 18% GST<\/strong>.<\/p>\n

What Is the HSN Code for LED Bulbs?<\/h2>\n

The specific HSN code for LED bulbs is:<\/p>\n

85395200 \u2014 Light-emitting diode (LED) lamps<\/strong><\/p>\n

The classification hierarchy is:<\/p>\n

    \n
  • \n

    85<\/strong> \u2013 Electrical machinery and equipment and parts thereof<\/p>\n<\/li>\n

  • \n

    8539<\/strong> \u2013 Electric lamps and related light sources<\/p>\n<\/li>\n

  • \n

    853952<\/strong> \u2013 Light-emitting diode (LED) lamps<\/p>\n<\/li>\n

  • \n

    85395200<\/strong> \u2013 LED lamps under the Indian tariff classification<\/p>\n<\/li>\n<\/ul>\n

    The related code 85395100<\/strong> applies to LED modules<\/strong>, not complete LED lamps or bulbs.<\/p>\n

    LED Bulb HSN Code \u2013 Quick Summary<\/h2>\n\n\n\n\n\n\n\n\n\n\n
    Particular<\/th>\nDetails<\/th>\n<\/tr>\n
    Product<\/td>\nLED Bulb \/ LED Lamp<\/td>\n<\/tr>\n
    HSN Heading<\/td>\n8539<\/strong><\/td>\n<\/tr>\n
    Specific HSN Code<\/td>\n85395200<\/strong><\/td>\n<\/tr>\n
    LED Module Code<\/td>\n85395100<\/strong><\/td>\n<\/tr>\n
    GST Rate<\/td>\n18%<\/strong><\/td>\n<\/tr>\n
    Chapter<\/td>\n85<\/strong><\/td>\n<\/tr>\n
    Classification<\/td>\nHSN \u2013 Goods<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    LED Bulb HSN Code Details<\/h2>\n

    LED bulbs fall under Chapter 85 of the HSN classification.<\/p>\n\n\n\n\n\n\n\n\n\n
    Classification Level<\/th>\nCode<\/th>\nDescription<\/th>\n<\/tr>\n
    Chapter<\/td>\n85<\/strong><\/td>\nElectrical machinery and equipment and parts thereof<\/td>\n<\/tr>\n
    Heading<\/td>\n8539<\/strong><\/td>\nElectric lamps and related light sources<\/td>\n<\/tr>\n
    Subheading<\/td>\n853951<\/strong><\/td>\nLight-emitting diode (LED) modules<\/td>\n<\/tr>\n
    Tariff Item<\/td>\n85395100<\/strong><\/td>\nLED modules<\/td>\n<\/tr>\n
    Subheading<\/td>\n853952<\/strong><\/td>\nLight-emitting diode (LED) lamps<\/td>\n<\/tr>\n
    Tariff Item<\/td>\n85395200<\/strong><\/td>\nLED lamps<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    The main distinction is whether the item is an LED module<\/strong> or a complete LED lamp\/bulb<\/strong>.<\/p>\n

    HSN Codes for Different Types of LED Lighting Products<\/h2>\n\n\n\n\n\n\n\n\n
    Product Type<\/th>\nHSN Code<\/th>\n<\/tr>\n
    LED bulb \/ LED lamp<\/td>\n85395200<\/strong><\/td>\n<\/tr>\n
    LED module<\/td>\n85395100<\/strong><\/td>\n<\/tr>\n
    Other electric lamps under applicable 8539 classification<\/td>\n8539<\/strong><\/td>\n<\/tr>\n
    LED lighting fixtures \/ luminaires<\/td>\nMay fall under 9405<\/strong>, depending on product<\/td>\n<\/tr>\n
    LED driver \/ electronic component<\/td>\nSeparate classification may apply<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    A complete LED bulb should not automatically be classified under the same code as an LED module or lighting fixture.<\/p>\n

    GST Rate on LED Bulbs<\/h2>\n

    LED bulbs under HSN 8539 generally attract 18% GST<\/strong>.<\/p>\n

    For an applicable intra-state supply:<\/p>\n

      \n
    • \n

      9% CGST<\/strong><\/p>\n<\/li>\n

    • \n

      9% SGST<\/strong><\/p>\n<\/li>\n<\/ul>\n

      For an applicable inter-state supply:<\/p>\n

        \n
      • \n

        18% IGST<\/strong><\/p>\n<\/li>\n<\/ul>\n

        Example<\/h3>\n

        If LED bulbs have a taxable value of \u20b910,000<\/strong>:<\/p>\n

          \n
        • \n

          Taxable value: \u20b910,000<\/p>\n<\/li>\n

        • \n

          GST @ 18%: \u20b91,800<\/p>\n<\/li>\n

        • \n

          Total invoice value: \u20b911,800<\/p>\n<\/li>\n<\/ul>\n

          For an applicable intra-state transaction:<\/p>\n

            \n
          • \n

            CGST @ 9% = \u20b9900<\/p>\n<\/li>\n

          • \n

            SGST @ 9% = \u20b9900<\/p>\n<\/li>\n<\/ul>\n

            What Is Included Under HSN 8539?<\/h2>\n

            HSN 8539 broadly covers electric lamps and related light sources, including categories such as:<\/p>\n

              \n
            • \n

              LED lamps<\/p>\n<\/li>\n

            • \n

              LED modules<\/p>\n<\/li>\n

            • \n

              Certain filament lamps<\/p>\n<\/li>\n

            • \n

              Certain discharge lamps<\/p>\n<\/li>\n

            • \n

              Arc lamps<\/p>\n<\/li>\n

            • \n

              Other specified electric lamps<\/p>\n<\/li>\n<\/ul>\n

              For current LED classifications, the tariff distinguishes between:<\/p>\n

                \n
              • \n

                85395100<\/strong> \u2013 LED modules<\/p>\n<\/li>\n

              • \n

                85395200<\/strong> \u2013 LED lamps<\/p>\n<\/li>\n<\/ul>\n

                How to Choose the Correct HSN Code for LED Products<\/h2>\n

                1. Check Whether It Is a Complete LED Bulb<\/h3>\n

                If the product is a complete LED bulb or LED lamp intended for lighting:<\/p>\n

                85395200<\/strong><\/p>\n

                2. Check Whether It Is Only an LED Module<\/h3>\n

                If it is an LED module rather than a complete lamp:<\/p>\n

                85395100<\/strong><\/p>\n

                3. Distinguish an LED Lamp from an LED Fixture<\/h3>\n

                A complete luminaire or lighting fixture can fall under HSN 9405<\/strong>, depending on its design and construction.<\/p>\n

                Do not automatically classify every LED-based product under 85395200.<\/p>\n

                4. Use the Current Tariff Classification<\/h3>\n

                Older references may show broader or legacy classifications for LED lighting products.<\/p>\n

                For current classification, businesses should distinguish:<\/p>\n

                  \n
                • \n

                  85395100<\/strong> \u2013 LED modules<\/p>\n<\/li>\n

                • \n

                  85395200<\/strong> \u2013 LED lamps<\/p>\n<\/li>\n<\/ul>\n

                  How to Add LED Bulb HSN Code to an Invoice<\/h2>\n

                  When invoicing LED bulbs:<\/p>\n

                    \n
                  1. \n

                    Enter the product name, such as 9W LED Bulb<\/strong>.<\/p>\n<\/li>\n

                  2. \n

                    Add HSN code 85395200<\/strong>.<\/p>\n<\/li>\n

                  3. \n

                    Enter the quantity.<\/p>\n<\/li>\n

                  4. \n

                    Add the taxable value.<\/p>\n<\/li>\n

                  5. \n

                    Apply the applicable GST rate.<\/p>\n<\/li>\n

                  6. \n

                    Apply CGST and SGST for an applicable intra-state supply or IGST for an applicable inter-state supply.<\/p>\n<\/li>\n

                  7. \n

                    Include the remaining mandatory GST invoice details.<\/p>\n<\/li>\n<\/ol>\n

                    Example Invoice Entry<\/h3>\n\n\n\n\n
                    Item<\/th>\nHSN Code<\/th>\nGST Rate<\/th>\n<\/tr>\n
                    9W LED Bulb<\/td>\n85395200<\/strong><\/td>\n18%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    Related HSN Codes<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
                    HSN Code<\/th>\nDescription<\/th>\n<\/tr>\n
                    8539<\/strong><\/td>\nElectric lamps and related light sources<\/td>\n<\/tr>\n
                    85395100<\/strong><\/td>\nLED modules<\/td>\n<\/tr>\n
                    85395200<\/strong><\/td>\nLED lamps<\/td>\n<\/tr>\n
                    853921<\/strong><\/td>\nCertain halogen filament lamps<\/td>\n<\/tr>\n
                    85392200<\/strong><\/td>\nOther specified filament lamps<\/td>\n<\/tr>\n
                    85393100<\/strong><\/td>\nFluorescent hot-cathode lamps<\/td>\n<\/tr>\n
                    85393200<\/strong><\/td>\nMercury or sodium vapour lamps; metal halide lamps<\/td>\n<\/tr>\n
                    9405<\/strong><\/td>\nLamps, lighting fittings and luminaires, depending on product type<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\t\t
                    \n\t\t\t\t\t\t\t

                    Frequently Asked Questions<\/h2>\n\t\t\t\t\t\t
                    \n\t\t\t\t\t\t\t\t\t

                    What is the HSN code for LED bulbs?<\/h3>\n\t\t\t\t\t
                    \n\t\t\t\t\t\t

                    The HSN code for LED bulbs or LED lamps is 85395200.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                    What is HSN 8539?<\/h3>\n\t\t\t\t\t
                    \n\t\t\t\t\t\t

                    HSN 8539 is the broad heading covering electric lamps and related light sources. LED lamps are specifically classified under 85395200.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                    What is HSN 85395200?<\/h3>\n\t\t\t\t\t
                    \n\t\t\t\t\t\t

                    HSN 85395200 covers light-emitting diode (LED) lamps, including qualifying LED bulbs.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                    What is the GST rate on LED bulbs?<\/h3>\n\t\t\t\t\t
                    \n\t\t\t\t\t\t

                    LED bulbs under HSN 8539 generally attract 18% GST.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                    What is the difference between HSN 85395100 and 85395200?<\/h3>\n\t\t\t\t\t
                    \n\t\t\t\t\t\t

                    85395100 applies to LED modules.<\/p>\n

                    85395200 applies to complete LED lamps or bulbs.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                    Is HSN 8539 the complete HSN code for an LED bulb?<\/h3>\n\t\t\t\t\t
                    \n\t\t\t\t\t\t

                    No. 8539 is the four-digit heading. The more specific Indian tariff item for an LED lamp is 85395200.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                    Do LED fixtures use the same HSN code as LED bulbs?<\/h3>\n\t\t\t\t\t
                    \n\t\t\t\t\t\t

                    Not always. A complete lighting fixture or luminaire can fall under HSN 9405, depending on the product, while LED lamps themselves fall under 85395200.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                    What is the HSN code for an LED module?<\/h3>\n\t\t\t\t\t
                    \n\t\t\t\t\t\t

                    The HSN code for an LED module is 85395100.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n

                    Sources<\/h2>\n\n\n\n
                      \n
                    • Central Board of Indirect Taxes and Customs (CBIC) \u2014 GST Goods and Services Rates for HSN 8539<\/li>\n\n\n\n
                    • Ministry of Commerce & Industry, Government of India \u2014 Indian tariff classification for Chapter 85<\/li>\n\n\n\n
                    • Government of India tariff schedules \u2014 HSN 85395100 and 85395200<\/li>\n<\/ul>\n\n\n\n

                      Last Reviewed: 5 October 2026<\/strong><\/p>\n\n\n\n

                      The exact classification depends on whether the product is an LED module, LED lamp or a complete lighting fixture.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

                      The HSN code for LED bulbs is 85395200 in India. LED bulbs fall under HSN Heading 8539, which covers electric […]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":7471,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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