Heading · Chapter 94 · Section XX, Miscellaneous manufactured articles
HS 9405Luminaires 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
Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishing, luminaires and lighting fittings, not elsewhere specified or included, illuminated signs, illuminated name-plates and the like, prefabricated building
- Customs duty
- 25%
- 15 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 8% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
15 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9405 11 00 | Designed for use solely with light-emitting diode (LED) light sources | 25% | 5% or 18% | units |
| 9405 19 00 | Other | 25% | 5% or 18% | units |
| 9405 21 00 | Designed for use solely with light-emitting diode (LED) light sources | 25% | 5% or 18% | units |
| 9405 29 00 | Other | 25% | 5% or 18% | units |
| 9405 31 00 | Designed for use solely with light-emitting diode (LED) light sources | 25% | 5% or 18% | units |
| 9405 39 00 | Other | 25% | 5% or 18% | units |
| 9405 41 00 | Photovoltaic, designed for use solely with light-emitting diode (LED) light sources | 25% | 5% or 18% | units |
| 9405 42 00 | Other, designed for use solely with light-emitting diode (LED) light sources | 25% | 5% or 18% | units |
| 9405 49 00 | Other | 25% | 5% or 18% | units |
| 9405 50 00 | Non-electrical luminaires and lighting fittings | 25% | 5% or 18% | units |
| 9405 61 00 | Designed for use solely with light-emitting diode (LED) light sources | 25% | 5% or 18% | units |
| 9405 69 00 | Other | 25% | 5% or 18% | units |
| 9405 91 00 | Of glass | 25% | 5% or 18% | kg |
| 9405 92 00 | Of plastics | 25% | 5% or 18% | kg |
| 9405 99 00 | Other | 25% | 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 15 tariff items: 25%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 15 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 5%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 495 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 614 | 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% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 9405 | Luminaries 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 | — | — |
| 940501 | Of Brass | 2.2% | Rs. 39.5 per Kg |
| 940502 | Of Copper | 2.2% | Rs. 49 per Kg |
| 940503 | Of Wrought iron | 1.6% | — |
| 940504 | Of Aluminium | 1.5% | — |
| 940505 | Of Glass | 4% | Rs. 29.6 per Kg |
| 940506 | Of Marble | 2.2% | Rs. 192 per Piece |
| 940599 | Others | 1.2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 15 tariff items
China: the same goods (9405)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 9 expired under 9405. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 9405.50.00.00 | Non-electrical lamps and lighting fittings非电气灯具及照明装置 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 9405.91.00.00 | Glass parts of articles of heading 9405品目9405所列物品的玻璃制零件 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 9405.92.00.00 | Plastic parts of articles of heading 9405品目9405所列物品的塑料制零件 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 9405.99.00.00 | Parts of other materials for articles of heading 9405品目9405所列物品其他材料制零件 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous9404Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not coveredOne level upChapter 94Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishing, luminaires and lighting fittings, not elsewhere specified or included, illuminated signs, illuminated name-plates and the like, prefabricated buildingNext9406Prefabricated buildings
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.