GST Rate for LED Bulbs, Light Fittings and Furniture

The GST rate for LED bulbs, LED lights, light fitting and furniture are classified under HSN code chapter 94. Chapter 94 of the HSN code pertains to furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings. With GST era set to begin in India from 1st July 2017, the GST Council released the GST rate for LED bulbs, light fittings and furniture in a meeting held 18th May 2017. Checkout the IndiaFilings GST Portal for more information about GST registration, and

GST filing.

GST Rate for LED Bulbs, LED Lights and Other Light Fittings

Kerosene pressure lantern and parts of kerosene pressure lanterns, including gas mantles, are the only light products that attract a GST of 5%. All other lighting products attract a higher GST rate. Further, Hurricane lanterns, Kerosene lamp/ lantern, petromax, glass chimney, accessories & components thereof attract 12% GST. Finally, lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included attract a GST rate of 28%.

LED Bulbs and Lights

All types of LED light fittings attract 12% GST:

LED lights or fixtures including LED lamps
LED (light-emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)

GST Rate for Furniture

The

GST rate for wooden furniture is provided under a different HSN chapter along with wood and wooden products. In this HSN chapter, the GST rate for mattresses and other types of furniture as below are provided. Coir products and products wholly made of quilted textile materials attract 12% GST rate. The following types of furniture attract 18% GST rate:

Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles
Coir mattresses, cotton pillows, mattress and quilts

Check out the

GST rate for medical equipment in India. The following types of furniture attract 28% GST rate:

Seats, whether or not convertible into beds, and parts thereof
Other furniture and parts thereof
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered

GST Rate for Prefabricated Buildings

The GST rate for prefabricated buildings is also provided for under chapter 90 of the HSN code. Prefabricated buildings attract a GST of 18%.

GST rate for construction and building materials can be found here.

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Frequently Asked Questions

Common questions about GST Rate for LED Bulbs & Furniture in India.

The GST rate for all types of LED bulbs, LED lights, and LED light fittings is 12%. This includes LED lamps, LED drivers, and LED MCPCB (Metal Core Printed Circuit Board).

Kerosene pressure lanterns and parts thereof, including gas mantles, attract a lower GST rate of 5%. Hurricane lanterns, kerosene lamps/lanterns, petromax, glass chimneys, and their accessories and components are taxed at 12% GST. However, most other lamps, lighting fittings, searchlights, spotlights, illuminated signs, and nameplates with a permanently fixed light source attract a higher GST rate of 28%.

The GST rate for wooden furniture is provided under a different HSN chapter than LED bulbs and lights. The article does not specify the exact GST rate for wooden furniture.

According to the article, coir products and products wholly made of quilted textile materials attract a 12% GST rate.

Medical, surgical, dental, or veterinary furniture, such as operating tables, examination tables, hospital beds with mechanical fittings, and dentists' chairs, attract an 18% GST rate.

Seats (whether or not convertible into beds) and their parts, other furniture and parts thereof, and mattress supports, bedding, and similar furnishings (like mattresses, quilts, cushions, and pillows) fitted with springs or stuffed or internally fitted with any material or cellular rubber or plastics, whether or not covered, attract a 28% GST rate.

According to the article, prefabricated buildings attract a GST rate of 18%.

LED bulbs, light fittings, and furniture are classified under HSN code chapter 94, which pertains to furniture, bedding, mattresses, lamps, lighting fittings, illuminated signs, and prefabricated buildings.

No, the article does not mention any lighting products that are exempt from GST. It only states that kerosene pressure lanterns and parts thereof attract the lowest GST rate of 5%.

The article suggests checking the IndiaFilings GST Portal for more information about GST registration and GST filing procedures in India.