GST Rate on LED Bulbs: 12%

HSN 853950 · 6% CGST + 6% SGST intra-state, or 12% IGST interstate.

LED lamps attract a concessional 12% GST under sub-heading 853950, reflecting the push for energy-efficient lighting. LED fixtures and luminaires under heading 9405, however, are typically 18% — the bulb and the fitting are classified differently.

Worked example at 12%

Taxable value: ₹10,000
CGST (6%): ₹600.00
SGST (6%): ₹600.00
Invoice total: ₹11,200.00

Interstate, the same sale shows a single IGST line of ₹1,200.00. Try your own numbers in the GST calculator.

Classification

LED Bulbs is classified under HSN 853950 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 12% GST

Bicycles HSN 8712 Carpets HSN 5703 Ghee & Butter HSN 0405 Hotel Rooms SAC 996311 Medicines HSN 300490 Pasta & Noodles HSN 1902 Sports Goods HSN 9506 Toys HSN 9503

Frequently asked questions

LED lamps (bulbs) are 12%, but complete luminaires and light fittings under heading 9405 are generally 18%. What you're buying — the lamp or the fixture — decides the rate.

For a sale within one state, the 12% splits equally into 6% CGST and 6% SGST. For an interstate sale it is charged as a single 12% IGST — the total tax is the same either way.

HSN code 853950. The code appears on every invoice line and flows into the GSTR-1 summary and e-way bills.

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