Buying & GST
GST on LED lights: HSN codes, invoices and input tax credit
Which HSN code applies to LED bulbs, luminaires and solar lights, how GST appears on a HiLums invoice for intra-state and inter-state buyers, and how businesses claim input tax credit.
By Hi-Looms Technologies engineering team · Updated 12 October 2026 · 2 min read
HSN classification
Lighting products fall under a few headings of the Customs Tariff, which GST follows:
| Product | HSN |
|---|---|
| LED lamps and bulbs (self-ballasted) | 8539 50 00 |
| LED luminaires: street, flood, highbay, panels | 9405 (sub-headings by type, for example 9405 11 / 9405 41) |
| LED drivers and control gear | 8504 40 |
| Solar lanterns and solar street lights (with panel and battery) | 9405 (solar lighting), parts under 8541 for modules |
The HSN code and the GST rate applied are printed on every line of our quotation and tax invoice. GST rates on lighting have changed more than once since 2017, so always read the rate on the document rather than relying on an old price list.
How the tax is split
- Within Kerala (supplier and buyer both in state code 32): the rate is split equally into CGST and SGST.
- To another state: the full rate is charged as IGST.
- Place of supply for goods is where delivery ends, so a Bengaluru office ordering lights delivered to a Kochi site pays Kerala CGST and SGST.
The store checkout and the quotation builder work this out automatically from the delivery PIN code and your GSTIN.
Input tax credit
A registered business can claim credit for GST paid on lights used in the course of business, provided:
- the invoice shows the buyer's GSTIN and is reported by the supplier in GSTR-1,
- the goods have been received, and
- the credit is claimed within the time limit for the financial year.
Section 17(5) of the CGST Act blocks credit on goods used for constructing immovable property on one's own account. Lights that are plant and equipment are usually fine; lights built into a building being constructed for sale can be restricted. Ask your chartered accountant for site-specific advice.
What a compliant invoice shows
Supplier GSTIN, invoice number and date, buyer GSTIN and address, place of supply, HSN per line, taxable value, rate, CGST/SGST or IGST amounts, and the total in words. For invoices above the e-invoicing threshold the IRN and QR code appear as well.
Enter your GSTIN in your account profile once and every order and quotation will carry it.
Frequently asked questions
Will I get a GST invoice for online orders?
Yes. Enter your GSTIN at checkout and the tax invoice carries it, with CGST and SGST for Kerala buyers or IGST for other states.
Can my company claim input tax credit on LED lights?
Generally yes when the lights are used for business and the invoice carries your GSTIN. Lights installed as part of immovable property can have restrictions; confirm with your tax adviser.