GST on LED Bulbs and Lights

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LED is an extremely energy-efficient lighting technology, and has the potential to transform the future of lighting in India. The LED bulb is currently accessible in a wide variety of home and industrial products, and the list is growing every year. The rapid extension of LED technology leads to more products and enhanced manufacturing efficiency. In this article, we will discuss on GST on LED bulbs and lights and also the significance of GST Registration.

GST on LED Bulbs and Lights 

The GST rate for LED bulbs, LED lights, light fitting and furniture are categorised under HSN code chapter 94 which pertains to furniture; bedding, mattresses, mattress supports, cushions and likely lamps and lighting fittings, illuminated signs, illuminated name-plates and prefabricated buildings.

Before knowing about the procedure, now you need to ensure some facts about the GST (Goods and Services tax).

 Understand About GST

GST is an imperative Indirect Tax that is imposed on sale, manufacture, and consumption of goods and services over the nation. It is a separate tax suitable for the supply of goods from the business to the user. GST is significant only on value extension at each stage. Although, GST registration is mandatory for registering business of LED Bulbs and lights.

Rate of GST on LED Bulbs and Lights

GST Rate levied on LED Bulbs in various conditions such as –

All types of LED light fittings attract 12% GST includes –

  • 12% on LED lights or fixtures including LED lamps
  • 12% LED (light-emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)

 SAC Code applicable for LED Bulbs and Lights

The following SAC (Service Accounting Code) have been established for the various LED Bulbs and Lights in India.

  • 9988 Production services on physical figures (goods) controlled by others
  • 99887 Fabricated metal product, machinery and tools manufacturing services
  • 998875 Electrical appliances manufacturing services

GST on Wood and Wooden Furniture

In case, you need any kind of guidance narrated to the GST registration, GST return filing procedure, or any other GST compliance, please feel free to contact our business advisors at 8881-069-069.

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