GST rate and HSN code for decorative lights (jhalar, LED ladi) and lanterns
GST on decorative lights is 18% (HSN 9405) from 22 September 2025. The entry covers lighting fittings and light strings: Diwali jhalar, LED ladi, electric lanterns and lamps. Hurricane lanterns, kerosene lamps and glass chimneys (9405) are 5%, and solar lanterns or solar lamps are 5% under the renewable energy entry.
HSN code and GST rate for decorative lights
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Lighting fittings and light strings (jhalar, LED ladi, electric lamps and lanterns) | 9405 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 614 |
| Hurricane lantern, kerosene lamp or pressure lantern, glass chimney | 9405 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 495 |
| Solar lantern or solar lamp | 84 / 85 / 94 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 437 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Luminaires and lighting fittings; illuminated signs”.
What to print on the bill
- Print HSN 9405 at 18% for jhalar, serial lights, LED strips sold as decoration and electric lanterns.
- Hurricane lantern, kerosene lamp, petromax or glass chimney: 9405 at 5%, as a separate line.
- LED bulbs and tube lights: use the HSN and rate on your supplier's bill (makers use 8539 or 9405).
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing jhalar at 5% or 12% because they are 'Diwali items'; light strings are 18%.
- Putting clay diyas (nil), candles (5%) and jhalar (18%) on one 'Diwali decoration' line.
- Charging 18% on a solar lantern; solar lamps are named in the 5% renewable energy entry.
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Questions about GST on decorative lights
What is the HSN code for Diwali jhalar and LED string lights?
9405, luminaires and lighting fittings including light strings. Shops with turnover up to ₹5 crore print 9405; the rate is 18% (Schedule II, S. No. 614), so 9% CGST + 9% SGST.
Is a solar Diwali lantern taxed at 18%?
No. Schedule I, S. No. 437 lists solar lanterns and solar lamps among renewable energy devices at 5%. Check that your supplier's invoice describes the product as a solar lantern or lamp.
What GST applies to a kerosene lamp or hurricane lantern?
5%. Hurricane lanterns, kerosene lamps and pressure lanterns, petromax and glass chimneys are a separate 9405 entry in Schedule I (S. No. 495), and they are excluded from the 18% entry.
Is a paper akash kandil without a bulb a lighting fitting?
A paper lantern sold without any light source or fitting may be classified as an article of paper rather than under 9405. Use the HSN on your supplier's bill and confirm with your CA before you bill it.
More sweets, namkeen and diwali / puja items
Keep reading: billing GST items right
Guides and free tools for billing decorative lights and other GST items:
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.