HSN code 94054010 is the 8-digit tariff item for searchlights and sportlights (other electric lamps and lighting fittings), under heading 9405 and sub-heading 940540 (Chapter 94). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 94054010 at a glance
| Tariff item (8 digits) | 94054010 |
|---|---|
| Heading (4 digits) | 9405: 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 |
| Sub-heading (6 digits) | 940540: Other electric lamps and lighting fittings |
| Chapter | 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings |
| Description | Searchlights and sportlights (other electric lamps and lighting fittings) |
| GST rate | 5% or 18%, by description |
The rate for 94054010 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 614 for "Luminaires and lighting fittings including searchlights and spotlights and parts..."; 5% under 9/2025-CT(R), Schedule I, S. No. 495 for "Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 94054010 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 9405 | Luminaires 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 not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 614 |
| 9405 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 495 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 94054010 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 94054010
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (9405) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (940540) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (94054010), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 940540
- HSN 94054090: Other electric lamps and lighting fittings: other (5% or 18%)
See every rate entry for the heading on the HSN 9405 page, or all Chapter 94 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).