HSN Codes · Chapter 94: Furniture, Bedding, and Lighting

HSN Code 940539

Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included — other

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

6-digit

Sub-heading

Reading code 940539

The first two digits (94) place this code in chapter 94 — Furniture, Bedding, and Lighting. Heading 9405 groups the product family, and the remaining digits pin down this specific 6-digit classification. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Furniture of every material, mattresses, luminaires, LED fittings, and prefabricated buildings — key codes for furniture dealers, at 18%.

Parent heading

9405 — Luminaires and lighting fittings, illuminated signs

More specific codes under 940539

  • 94053900 — Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included — other — other

Related codes in heading 9405

  • 940510 — Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares
  • 940511 — Designed for use solely with light-emitting diode (LED) light sources
  • 940519 — Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included — other
  • 940520 — Electric table, desk, bedside or floor-standing lamps
  • 940521 — Designed for use solely with light-emitting diode (LED) light sources
  • 940529 — Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included — other
  • 940531 — Designed for use solely with light-emitting diode (LED) light sources
  • 940540 — Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included — other electric lamps and lighting fittings
  • 940541 — Photovoltaic, designed for use solely with light emitting diode (LED) light sources
  • 940542 — Other, designed for use solely with light-emitting

Frequently asked questions

The GST rate under 940539 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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