HSN Code 9405: Product Classification, GST Rate & Business Filing Guide

HSN Code 9405 falls under Chapter 94 of the Harmonised System of Nomenclature and covers 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. In simpler terms, it applies to the entire universe of lighting products, from LED bulbs and tube lights to chandeliers, emergency lamps, illuminated signage and related spare parts.

If you are a manufacturer, wholesaler, retailer or importer/exporter of any lighting product in India, HSN 9405 is the classification you will use for GST compliance.

Which products fall under HSN Code 9405 and what is their GST rate?

Under the GST rate changes effective from 22 September 2025, based on the recommendations of the 56th GST Council, goods classified under HSN 8471 are generally subject to GST at 18%. This rate serves as the standard tax applicable to most computer hardware, data processing equipment and related information technology products covered under the revised GST framework.

Here is the detailed breakdown of HSN 9405:

How to file GST returns for HSN Code 9405: Step-by-step guide

If you are a business owner dealing with products classified under HSN 9405, here is your step guide to file GST returns:

Step 1: File GSTR-1 (outward supplies)

GSTR-1 is where you report all your sales invoices for the period.

How to access:

1. Log in to www.gst.gov.in with your GSTIN and credentials.
2. Go to Services → Returns → Returns Dashboard.
3. Select the return period (month or quarter).
4. Click on GSTR-1.

Key tables to fill:

• Table 4 (B2B Invoices): Enter all invoices raised to GST-registered buyers, including HSN, taxable value, and tax amounts.
• Table 5 (B2C Large Invoices): For unregistered buyers where the invoice value exceeds ₹2.5 lakh (inter-state).
• Table 7 (B2C Small Invoices): Aggregate of all small B2C supplies, state-wise.
• Table 12 (HSN Summary): This is where you report the HSN-wise summary of all outward supplies. Select HSN code 9405 (or the appropriate sub-code) from the dropdown, enter total quantity, taxable value and tax amounts. This table is now bifurcated into B2B and B2C tabs as of early 2025.

Due dates for GSTR-1:

• Monthly filers: 11th of the following month
• Quarterly filers (QRMP scheme): 13th of the month following the quarter

Note: From 1st January 2022, you cannot file GSTR-1 if the previous period's GSTR-3B has not been filed. Always file GSTR-3B first for prior periods.

Step 2: File GSTR-3B (summary return & tax payment)

GSTR-3B is where you declare your net tax liability and pay GST.

Steps:

1. Log in to the GST portal → Services → Returns → Returns Dashboard.
2. Select GSTR-3B for the relevant period.
3. In Table 3.1 (Outward Supplies): Enter total taxable value and tax for supplies under HSN 9405.
4. In Table 4 (ITC): Claim Input Tax Credit on purchases of lighting goods or inputs used in their manufacture/supply.
5. Net tax payable = Output tax – Eligible ITC.
6. Pay the balance through the Electronic Cash Ledger or adjust through the Electronic Credit Ledger.
7. Submit and file using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code).

Due dates for GSTR-3B:

• Monthly filers: 20th of the following month
• Quarterly filers (QRMP - Category X states): 22nd of the month following the quarter
• Quarterly filers (QRMP - Category Y states): 24th of the month following the quarter

Step 3: Claim Input Tax Credit (ITC) correctly

GST-registered businesses that purchase lighting products under HSN 9405 for use in taxable supplies or commercial purposes are eligible to claim ITC. Key conditions:

• The supplier must have filed their GSTR-1, and the invoice must appear in your GSTR-2B (static ITC statement).
• You must possess a valid tax invoice.
• The goods must be used for business purposes (not for personal consumption or exempt supplies).
• ITC must be claimed within the time limits prescribed under Section 16 of the CGST Act.

Step 4: E-way bill and e-invoicing

If you are transporting lighting goods (HSN 9405) and the consignment value exceeds ₹50,000, you must generate an e-Way Bill on the e-Way Bill portal (ewaybillgst.gov.in) before movement of goods.

Businesses whose Aggregate Annual Turnover (AATO) exceeds the notified threshold are required to generate e-invoices through the Invoice Registration Portal (IRP) for all B2B transactions. The e-invoice system auto-populates data into GSTR-1, reducing manual errors. Check the current threshold on the GST portal, as it has been progressively lowered.

Step 6: File GSTR-9 (annual return)

At the end of each financial year, you must file GSTR-9, the Annual Return, which reconciles all monthly/quarterly filings.

For HSN 9405 specifically:

• Table 17 (HSN Summary of Outward Supplies): Mandatory. Enter HSN code 9405 (or sub-codes), UQC (unit of measurement), total quantity, total value and tax breakup. The GST portal will flag an error if you try to compute liabilities without filling this table.
• Table 18 (HSN Summary of Inward Supplies): Report HSN-wise purchases of lighting goods.
• Auto-populated data from your GSTR-1 and GSTR-3B will be pre-filled. Verify and reconcile with your books before finalising.

Due date for GSTR-9: Generally 31st December of the year following the financial year (e.g., 31st December 2025 for FY 2024–25), subject to CBIC extensions.

Conclusion

Accurate HSN classification is not just a tax requirement; it also helps businesses maintain cleaner records, reduce reporting mismatches and improve operational efficiency. As product ranges expand, periodically reviewing HSN mappings, invoices and inventory data can help prevent compliance issues and support smoother audits. Businesses dealing in lighting products can further simplify day-to-day GST management by using accounting software such as TallyPrime, which streamlines bookkeeping, tracks inventory, and generates GST-ready reports from a single platform.