GST-on-LED-Bulbs

GST Rate for LED Bulbs, Light Fittings and Furniture

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.

Other Related Guides

HSN and GST Rate for Furniture, Mattress and Lamps... HSN and GST Rate for Furniture, Mattress and Lamps - HSN Chapter 94 In this article, we look at the HSN code and GST rate for miscellaneous manufactu...

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